accounting network nasqan: Topics by WorldWideScience.org

Sample records for accounting network nasqan

The national stream quality accounting network: A flux-basedapproach to monitoring the water quality of large rivers

Science.gov (United States)

Hooper, R.P.; Aulenbach, Brent T.; Kelly, V.J.

2001-01-01

Estimating the annual mass flux at a network of fixed stations is one approach to characterizing water quality of large rivers. The interpretive context provided by annual flux includes identifying source and sink areas for constituents and estimating the loadings to receiving waters, such as reservoirs or the ocean. Since 1995, the US Geological Survey's National Stream Quality Accounting Network (NASQAN) has employed this approach at a network of 39 stations in four of the largest river basins of the USA: The Mississippi, the Columbia, the Colorado and the Rio Grande. In this paper, the design of NASQAN is described and its effectiveness at characterizing the water quality of these rivers is evaluated using data from the first 3 years of operation. A broad range of constituents was measured by NASQAN, including trace organic and inorganic chemicals, major ions, sediment and nutrients. Where possible, a regression model relating concentration to discharge and season was used to interpolate between chemical observations for flux estimation. For water-quality network design, the most important finding from NASQAN was the importance of having a specific objective (that is, estimating annual mass flux) and, from that, an explicitly stated data analysis strategy, namely the use of regression models to interpolate between observations. The use of such models aided in the design of sampling strategy and provided a context for data review. The regression models essentially form null hypotheses for concentration variation that can be evaluated by the observed data. The feedback between network operation and data collection established by the hypothesis tests places the water-quality network on a firm scientific footing.
Trends in surface-water quality at selected National Stream Quality Accounting Network (NASQAN) stations, in Michigan

Science.gov (United States)

Syed, Atiq U.; Fogarty, Lisa R.

2005-01-01

To demonstrate the value of long-term, water-quality monitoring, the Michigan Department of Environmental Quality (MDEQ), in cooperation with the U.S. Geological Survey (USGS), initiated a study to evaluate potential trends in water-quality constituents for selected National Stream Quality Accounting Network (NASQAN) stations in Michigan. The goal of this study is to assist the MDEQ in evaluating the effectiveness of water-pollution control efforts and the identification of water-quality concerns. The study included a total of nine NASQAN stations in Michigan. Approximately 28 constituents were analyzed for trend tests. Station selection was based on data availability, land-use characteristics, and station priority for the MDEQ Water Chemistry Monitoring Project. Trend analyses were completed using the uncensored Seasonal Kendall Test in the computer program Estimate Trend (ESTREND), a software program for the detection of trends in water-quality data. The parameters chosen for the trend test had (1) at least a 5-year period of record (2) about 5 percent of the observations censored at a single reporting limit, and (3) 40 percent of the values within the beginning one-fifth and ending one-fifth of the selected period. In this study, a negative trend indicates a decrease in concentration of a particular constituent, which generally means an improvement in water quality; whereas a positive trend means an increase in concentration and possible degradation of water quality. The results of the study show an overall improvement in water quality at the Clinton River at Mount Clemens, Manistee River at Manistee, and Pigeon River near Caseville. The detected trend for these stations show decreases in concentrations of various constituents such as nitrogen compounds, conductance, sulfate, fecal coliform bacteria, and fecal streptococci bacteria. The negative trend may indicate an overall improvement in agricultural practices, municipal and industrial wastewater
Methodological aspects of network assets accounting

Directory of Open Access Journals (Sweden)

Yuhimenko-Nazaruk I.A.

2017-08-01

Full Text Available The necessity of using innovative tools of processing and representation of information about network assets is substantiated. The suggestions for displaying network assets in accounts are presented. The main reasons for the need to display the network assets in the financial statements of all members of the network structure (the economic essence of network assets as the object of accounting; the non-additional model for the formation of the value of network assets; the internetworking mechanism for the formation of the value of network assets are identified. The stages of accounting valuation of network assets are allocated and substantiated. The analytical table for estimating the value of network assets and additional network capital in accounting is developed. The order of additional network capital reflection in accounting is developed. The method of revaluation of network assets in accounting in the broad sense is revealed. The order of accounting of network assets with increasing or decreasing the number of participants in the network structure is determined.
Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

Carnival, G.J.; Meredith, E.M.

1985-01-01

The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information
Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

Carnival, G.J.; Meredith, E.M.

1985-01-01

The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant
Self-Organized Governance Networks for Ecosystem Management: Who Is Accountable?

Directory of Open Access Journals (Sweden)

Thomas Hahn

2011-06-01

Full Text Available Governance networks play an increasingly important role in ecosystem management. The collaboration within these governance networks can be formalized or informal, top-down or bottom-up, and designed or self-organized. Informal self-organized governance networks may increase legitimacy if a variety of stakeholders are involved, but at the same time, accountability becomes blurred when decisions are taken. Basically, democratic accountability refers to ways in which citizens can control their government and the mechanisms for doing so. Scholars in ecosystem management are generally positive to policy/governance networks and emphasize its potential for enhancing social learning, adaptability, and resilience in social-ecological systems. Political scientists, on the other hand, have emphasized the risk that the public interest may be threatened by governance networks. I describe and analyze the multilevel governance network of Kristianstads Vattenrike Biosphere Reserve (KVBR in Southern Sweden, with the aim of understanding whether and how accountability is secured in the governance network and its relation to representative democracy. The analysis suggests that the governance network of KVBR complements representative democracy. It deals mainly with "low politics"; the learning and policy directions are developed in the governance network, but the decisions are embedded in representative democratic structures. Because several organizations and agencies co-own the process and are committed to the outcomes, there is a shared or extended accountability. A recent large investment in KVBR caused a major crisis at the municipal level, fueled by the financial crisis. The higher levels of the governance network, however, served as a social memory and enhanced resilience of the present biosphere development trajectory. For self-organized networks, legitimacy is the bridge between adaptability and accountability; accountability is secured as long as the
The design and implementation about the system of network accounting at IHEP

International Nuclear Information System (INIS)

Wu Ling

2007-01-01

This article introduces the requirement of network accounting administration and the pattern of the accounting for stream, and expounds the resolutions to the system of network accounting at IHEP. (authors)
Constructing a research network: accounting knowledge in production

OpenAIRE

Joannides , Vassili; Berland , Nicolas

2013-01-01

Avec Nicolas Berland; International audience; Purpose - This paper contributes to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach - The research question is answered through the example of research into linkages between accounting and religion. Adopting an Actor-Network Theory (ANT) approach, we follow the actors involved in the construction of accounting as an academic discipline th...
Effects of Actor-Network Theory in Accounting Research

DEFF Research Database (Denmark)

Justesen, Lise Nederland; Mouritsen, Jan

2011-01-01

Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the form...
Evaluating the democratic accountability of governance networks: Analysing two Nordic Megaprojects

DEFF Research Database (Denmark)

Aarsæther, Nils; Bjørnå, Hilde; Fotel, Trine

2009-01-01

There is currently a need to analyse and measure the democratic accountability of governance networks. This kind of analysis and measurement calls for the development of an interactive conceptualisation of democratic accountability that makes it possible to measure the level of democratic...... accountability of concrete governance networks with reference to the extent to which they interact with (1) relevant politicians appointed through the institutions of representative democracy, (2) the relevant and affected stakeholders, and (3) the wider citizenry. A case study of two governance networks...... involved in two Nordic megaprojects illustrates how this measurement device can be brought into use and what the insights are that can be gained from it....
A decision network account of reasoning about other people's choices

Science.gov (United States)

Jern, Alan; Kemp, Charles

2015-01-01

The ability to predict and reason about other people's choices is fundamental to social interaction. We propose that people reason about other people's choices using mental models that are similar to decision networks. Decision networks are extensions of Bayesian networks that incorporate the idea that choices are made in order to achieve goals. In our first experiment, we explore how people predict the choices of others. Our remaining three experiments explore how people infer the goals and knowledge of others by observing the choices that they make. We show that decision networks account for our data better than alternative computational accounts that do not incorporate the notion of goal-directed choice or that do not rely on probabilistic inference. PMID:26010559
The Accounting Network: How Financial Institutions React to Systemic Crisis.

Science.gov (United States)

Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

2016-01-01

The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.
The Accounting Network: How Financial Institutions React to Systemic Crisis

Science.gov (United States)

Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

2016-01-01

The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865
The Accounting Network: How Financial Institutions React to Systemic Crisis.

Directory of Open Access Journals (Sweden)

Michelangelo Puliga

Full Text Available The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio capable of trading off the size of the sample (coverage and the representativeness of the financial statements (accuracy. We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.
Local Area Network Material Accounting System (LANMAS) Functions and Features Overview

International Nuclear Information System (INIS)

Robichaux, J.J.

1998-07-01

The Local Area Network Material Accounting System (LANMAS) application is a standardized approach to comply with the DOE Order 5633.3B, control and Accountability of Nuclear Material, material accounting requirements. This paper provides a general overview of the functions and features included in the LANMAS application
Combating QR-Code-Based Compromised Accounts in Mobile Social Networks.

Science.gov (United States)

Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang

2016-09-20

Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices' operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors' messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.
Combating QR-Code-Based Compromised Accounts in Mobile Social Networks

Directory of Open Access Journals (Sweden)

Dong Guo

2016-09-01

Full Text Available Cyber Physical Social Sensing makes mobile social networks (MSNs popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices’ operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors’ messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.
BRANCH ASPECTS OF ACCOUNTING PAYMENTS BY COMPANIES OF MOBILE NETWORK

Directory of Open Access Journals (Sweden)

I.R. Konovalova

2007-12-01

Full Text Available In the paper some branch aspects of accounting payments by companies of mobile network are analyzed. Analyzed topical by regarded problem for Sverdlovskaya region. Researched civic-law notions, that applying at the telecommunication area. The authors gives recommendations for system of accounting specific aspects of payments on the basis of they economic essence, and gives sentences to change legislation activeing at the Russian Federation.
Improving accountability through alignment: the role of academic health science centres and networks in England.

Science.gov (United States)

Ovseiko, Pavel V; Heitmueller, Axel; Allen, Pauline; Davies, Stephen M; Wells, Glenn; Ford, Gary A; Darzi, Ara; Buchan, Alastair M

2014-01-20

As in many countries around the world, there are high expectations on academic health science centres and networks in England to provide high-quality care, innovative research, and world-class education, while also supporting wealth creation and economic growth. Meeting these expectations increasingly depends on partnership working between university medical schools and teaching hospitals, as well as other healthcare providers. However, academic-clinical relationships in England are still characterised by the "unlinked partners" model, whereby universities and their partner teaching hospitals are neither fiscally nor structurally linked, creating bifurcating accountabilities to various government and public agencies. This article focuses on accountability relationships in universities and teaching hospitals, as well as other healthcare providers that form core constituent parts of academic health science centres and networks. The authors analyse accountability for the tripartite mission of patient care, research, and education, using a four-fold typology of accountability relationships, which distinguishes between hierarchical (bureaucratic) accountability, legal accountability, professional accountability, and political accountability. Examples from North West London suggest that a number of mechanisms can be used to improve accountability for the tripartite mission through alignment, but that the simple creation of academic health science centres and networks is probably not sufficient. At the heart of the challenge for academic health science centres and networks is the separation of accountabilities for patient care, research, and education in different government departments. Given that a fundamental top-down system redesign is now extremely unlikely, local academic and clinical leaders face the challenge of aligning their institutions as a matter of priority in order to improve accountability for the tripartite mission from the bottom up. It remains to be
The Application of Social Network Analysis to Accounting and Auditing

DEFF Research Database (Denmark)

Kacanski, Slobodan; Lusher, Dean

2017-01-01

This article aims to extend methodological possibilities for conducting research in accounting and auditing by providing an overview of how current developments in social network analysis (SNA) could serve as a powerful set of theoretical and methodological tools for this purpose. SNA focuses...

Assessing the integrity of local area network materials accountability systems against insider threats

International Nuclear Information System (INIS)

Jones, E.; Sicherman, A.

1996-07-01

DOE facilities rely increasingly on computerized systems to manage nuclear materials accountability data and to protect against diversion of nuclear materials or other malevolent acts (e.g., hoax due to falsified data) by insider threats. Aspects of modern computerized material accountability (MA) systems including powerful personal computers and applications on networks, mixed security environments, and more users with increased knowledge, skills and abilities help heighten the concern about insider threats to the integrity of the system. In this paper, we describe a methodology for assessing MA applications to help decision makers identify ways of and compare options for preventing or mitigating possible additional risks from the insider threat. We illustrate insights from applying the methodology to local area network materials accountability systems
The Safeguards Accountability Network (SAN) at Rock Flats plant

International Nuclear Information System (INIS)

Meredith, E.M.

1983-01-01

The Safeguards Accountability Network (SAN) established at Rocky Flats in 1983 is a culmination of efforts by Rockwell and DOE in developing an interactive accountability system to serve the entire plant. The system uses the basic accountability concepts: The material balance areas (MBA), inventory periods, measurement adjustments, and item and weight verifications. In addition it allows individual MBA's to enter next month's transactions while other MBA's are still closing out last months business. The DOE components of inventory differences (ID) are implemented throughout the system when weight variances (of any type) require assignment to an individual component. The hardware includes two Harris H800 superminis--one production machine and another for development and backup. The data are entered through CRT's placed strategically throughout the plant site. The data base software supporting this system is TOTAL and the application software consists of 450+ structured programs developed by Rockwell at Rocky Flats. The data base is on 1.875 giga bytes of disc storage with backup on both disc packs and tape
Persona: Network Layer Anonymity and Accountability for Next Generation Internet

Science.gov (United States)

Mallios, Yannis; Modi, Sudeep; Agarwala, Aditya; Johns, Christina

Individual privacy has become a major concern, due to the intrusive nature of the services and websites that collect increasing amounts of private information. One of the notions that can lead towards privacy protection is that of anonymity. Unfortunately, anonymity can also be maliciously exploited by attackers to hide their actions and identity. Thus some sort of accountability is also required. The current Internet has failed to provide both properties, as anonymity techniques are difficult to fully deploy and thus are easily attacked, while the Internet provides limited level of accountability. The Next Generation Internet (NGI) provides us with the opportunity to examine how these conflicting properties could be efficiently applied and thus protect users’ privacy while holding malicious users accountable. In this paper we present the design of a scheme, called Persona that can provide anonymity and accountability in the network layer of NGI. More specifically, our design requirements are to combine these two conflicting desires in a stateless manner within routers. Persona allows users to choose different levels of anonymity, while it allows the discovery of malicious nodes.
Tax Haven Networks and the Role of the Big 4 Accountancy Firms

OpenAIRE

Jones, Christopher M; Temouri, Yama; Cobham, Alex

2017-01-01

This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive a number of hypotheses that are tested using count models on firm-level data. Our key findings demonstrate that there is a strong correlation and causal link between the size of an MNE’s tax haven network and their use of the Big 4. We therefore argue that p...
NEURAL NETWORKS, FUZZY LOGIC AND GENETIC ALGORITHMS: APPLICATIONS AND POSSIBILITIES IN FINANCE AND ACCOUNTING

Directory of Open Access Journals (Sweden)

José Alonso Borba

2010-04-01

Full Text Available There are problems in Finance and Accounting that can not be easily solved by means of traditional techniques (e.g. bankruptcy prediction and strategies for investing in common stock. In these situations, it is possible to use methods of Artificial Intelligence. This paper analyzes empirical works published in international journals between 2000 and 2007 that present studies about the application of Neural Networks, Fuzzy Logic and Genetic Algorithms to problems in Finance and Accounting. The objective is to identify and quantify the relationships established between the available techniques and the problems studied by the researchers. Analyzing 258 papers, it was noticed that the most used technique is the Artificial Neural Network. The most researched applications are from the field of Finance, especially those related to stock exchanges (forecasting of common stock and indices prices.
Rural Embedded Assistants for Community Health (REACH) network: first-person accounts in a community-university partnership.

Science.gov (United States)

Brown, Louis D; Alter, Theodore R; Brown, Leigh Gordon; Corbin, Marilyn A; Flaherty-Craig, Claire; McPhail, Lindsay G; Nevel, Pauline; Shoop, Kimbra; Sterner, Glenn; Terndrup, Thomas E; Weaver, M Ellen

2013-03-01

Community research and action projects undertaken by community-university partnerships can lead to contextually appropriate and sustainable community improvements in rural and urban localities. However, effective implementation is challenging and prone to failure when poorly executed. The current paper seeks to inform rural community-university partnership practice through consideration of first-person accounts from five stakeholders in the Rural Embedded Assistants for Community Health (REACH) Network. The REACH Network is a unique community-university partnership aimed at improving rural health services by identifying, implementing, and evaluating innovative health interventions delivered by local caregivers. The first-person accounts provide an insider's perspective on the nature of collaboration. The unique perspectives identify three critical challenges facing the REACH Network: trust, coordination, and sustainability. Through consideration of the challenges, we identified several strategies for success. We hope readers can learn their own lessons when considering the details of our partnership's efforts to improve the delivery infrastructure for rural healthcare.
Collecting sustainability data in different organisational settings of the European Farm Accountancy Data Network

NARCIS (Netherlands)

Vrolijk, H.C.J.; Poppe, K.J.; Keszthelyi, Szilard

2016-01-01

The European Farm Accountancy Data Network (FADN) collects detailed financial economic information on a sample of farms in Europe. These data are used intensively for the evaluation of the European Union’s Common Agricultural Policy. Owing to changes in policies, there is a need for a broader set of
A network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption

Science.gov (United States)

Zhu, Lijuan; Liu, Jingao

2013-07-01

This paper describes a network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption. This protocol can provide every bank user a safe and effective way to manage his own bank account, and also can effectively prevent the hacker attacks and bank clerk crime, so that it is absolute to guarantee the legitimate rights and interests of bank users.
Reinforcement learning account of network reciprocity.

Science.gov (United States)

Ezaki, Takahiro; Masuda, Naoki

2017-01-01

Evolutionary game theory predicts that cooperation in social dilemma games is promoted when agents are connected as a network. However, when networks are fixed over time, humans do not necessarily show enhanced mutual cooperation. Here we show that reinforcement learning (specifically, the so-called Bush-Mosteller model) approximately explains the experimentally observed network reciprocity and the lack thereof in a parameter region spanned by the benefit-to-cost ratio and the node's degree. Thus, we significantly extend previously obtained numerical results.
Reinforcement learning account of network reciprocity.

Directory of Open Access Journals (Sweden)

Takahiro Ezaki

Full Text Available Evolutionary game theory predicts that cooperation in social dilemma games is promoted when agents are connected as a network. However, when networks are fixed over time, humans do not necessarily show enhanced mutual cooperation. Here we show that reinforcement learning (specifically, the so-called Bush-Mosteller model approximately explains the experimentally observed network reciprocity and the lack thereof in a parameter region spanned by the benefit-to-cost ratio and the node's degree. Thus, we significantly extend previously obtained numerical results.
Accounting for PMD Temporal Correlation During Lightpath Set Up in Transparent Optical Networks

DEFF Research Database (Denmark)

Sambo, Nicola; Secondini, Marco; Andriolli, Nicola

2010-01-01

stochastic characteristics. Moreover, PMD depends on time-variant factors, such as the temperature and the fiber stress. When implementing a dynamic GMPLS-controlled transparent optical network, the GMPLS protocol suite must take into account physical impairment information in order to establish lightpaths......In transparent optical networks, the signal transmission is degraded by optical layer physical impairments. Therefore, lightpaths may be blocked due to unacceptable quality of transmission (QoT). Among physical impairments, polarization mode dispersion (PMD) is a detrimental effect which has...... that PTC scheme significantly reduces the lightpath blocking probability with respect to the classical scheme. Moreover, PTC demonstrates that, by considering PMD temporal correlation, the transparency domain size can be increased, since paths that would be rejected by a classical model can be actually...
Toward a formalized account of attitudes: The Causal Attitude Network (CAN) model.

Science.gov (United States)

Dalege, Jonas; Borsboom, Denny; van Harreveld, Frenk; van den Berg, Helma; Conner, Mark; van der Maas, Han L J

2016-01-01

This article introduces the Causal Attitude Network (CAN) model, which conceptualizes attitudes as networks consisting of evaluative reactions and interactions between these reactions. Relevant evaluative reactions include beliefs, feelings, and behaviors toward the attitude object. Interactions between these reactions arise through direct causal influences (e.g., the belief that snakes are dangerous causes fear of snakes) and mechanisms that support evaluative consistency between related contents of evaluative reactions (e.g., people tend to align their belief that snakes are useful with their belief that snakes help maintain ecological balance). In the CAN model, the structure of attitude networks conforms to a small-world structure: evaluative reactions that are similar to each other form tight clusters, which are connected by a sparser set of "shortcuts" between them. We argue that the CAN model provides a realistic formalized measurement model of attitudes and therefore fills a crucial gap in the attitude literature. Furthermore, the CAN model provides testable predictions for the structure of attitudes and how they develop, remain stable, and change over time. Attitude strength is conceptualized in terms of the connectivity of attitude networks and we show that this provides a parsimonious account of the differences between strong and weak attitudes. We discuss the CAN model in relation to possible extensions, implication for the assessment of attitudes, and possibilities for further study. (c) 2015 APA, all rights reserved).
Disrupted Nodal and Hub Organization Account for Brain Network Abnormalities in Parkinson's Disease.

Science.gov (United States)

Koshimori, Yuko; Cho, Sang-Soo; Criaud, Marion; Christopher, Leigh; Jacobs, Mark; Ghadery, Christine; Coakeley, Sarah; Harris, Madeleine; Mizrahi, Romina; Hamani, Clement; Lang, Anthony E; Houle, Sylvain; Strafella, Antonio P

2016-01-01

The recent application of graph theory to brain networks promises to shed light on complex diseases such as Parkinson's disease (PD). This study aimed to investigate functional changes in sensorimotor and cognitive networks in Parkinsonian patients, with a focus on inter- and intra-connectivity organization in the disease-associated nodal and hub regions using the graph theoretical analyses. Resting-state functional MRI data of a total of 65 participants, including 23 healthy controls (HCs) and 42 patients, were investigated in 120 nodes for local efficiency, betweenness centrality, and degree. Hub regions were identified in the HC and patient groups. We found nodal and hub changes in patients compared with HCs, including the right pre-supplementary motor area (SMA), left anterior insula, bilateral mid-insula, bilateral dorsolateral prefrontal cortex (DLPFC), and right caudate nucleus. In general, nodal regions within the sensorimotor network (i.e., right pre-SMA and right mid-insula) displayed weakened connectivity, with the former node associated with more severe bradykinesia, and impaired integration with default mode network regions. The left mid-insula also lost its hub properties in patients. Within the executive networks, the left anterior insular cortex lost its hub properties in patients, while a new hub region was identified in the right caudate nucleus, paralleled by an increased level of inter- and intra-connectivity in the bilateral DLPFC possibly representing compensatory mechanisms. These findings highlight the diffuse changes in nodal organization and regional hub disruption accounting for the distributed abnormalities across brain networks and the clinical manifestations of PD.
Methods and Sources of Data Used to Develop Selected Water-Quality Indicators for Streams and Ground Water for EPA's 2007 Report on the Environment: Science Report

Science.gov (United States)

Baker, Nancy T.; Wilson, John T.; Moran, Michael J.

2008-01-01

The U.S. Geological Survey (USGS) was one of numerous governmental agencies, private organizations, and the academic community that provided data and interpretations for the U.S. Environmental Protection Agency?s (USEPA) 2007 Report on the Environment: Science Report. This report documents the sources of data and methods used to develop selected water?quality indicators for the 2007 edition of the report compiled by USEPA. Stream and ground?water?quality data collected nationally in a consistent manner as part of the USGS?s National Water?Quality Assessment Program (NAWQA) were provided for several water?quality indicators, including Nitrogen and Phosphorus in Streams in Agricultural Watersheds; Pesticides in Streams in Agricultural Watersheds; and Nitrate and Pesticides in Shallow Ground Water in Agricultural Watersheds. In addition, the USGS provided nitrate (nitrate plus nitrite) and phosphorus riverine load estimates calculated from water?quality and streamflow data collected as part of its National Stream Water Quality Accounting Network (NASQAN) and its Federal?State Cooperative Program for the Nitrogen and Phosphorus Discharge from Large Rivers indicator.
Turbofan engine diagnostics neuron network size optimization method which takes into account overlaerning effect

Directory of Open Access Journals (Sweden)

О.С. Якушенко

2010-01-01

Full Text Available The article is devoted to the problem of gas turbine engine (GTE technical state class automatic recognition with operation parameters by neuron networks. The one of main problems for creation the neuron networks is determination of their optimal structures size (amount of layers in network and count of neurons in each layer.The method of neuron network size optimization intended for classification of GTE technical state is considered in the article. Optimization is cared out with taking into account of overlearning effect possibility when a learning network loses property of generalization and begins strictly describing educational data set. To determinate a moment when overlearning effect is appeared in learning neuron network the method of three data sets is used. The method is based on the comparison of recognition quality parameters changes which were calculated during recognition of educational and control data sets. As the moment when network overlearning effect is appeared the moment when control data set recognition quality begins deteriorating but educational data set recognition quality continues still improving is used. To determinate this moment learning process periodically is terminated and simulation of network with education and control data sets is fulfilled. The optimization of two-, three- and four-layer networks is conducted and some results of optimization are shown. Also the extended educational set is created and shown. The set describes 16 GTE technical state classes and each class is represented with 200 points (200 possible technical state class realizations instead of 20 points using in the former articles. It was done to increase representativeness of data set.In the article the algorithm of optimization is considered and some results which were obtained with it are shown. The results of experiments were analyzed to determinate most optimal neuron network structure. This structure provides most high-quality GTE
Disrupted nodal and hub organization account for brain network abnormalities in Parkinson’s disease

Directory of Open Access Journals (Sweden)

Yuko Koshimori

2016-11-01

Full Text Available The recent application of graph theory to brain networks promises to shed light on complex diseases such as Parkinson’s disease. This study aimed to investigate functional changes in sensorimotor and cognitive networks in parkinsonian patients, with a focus on inter- and intra-connectivity organization in the disease-associated nodal and hub regions using the graph theoretical analyses. Resting-state functional MRI data of a total of 65 participants, including 23 healthy controls and 42 patients, were investigated in 120 nodes for local efficiency, betweenness centrality, and degree. Hub regions were identified in the healthy control and patient groups. We found nodal and hub changes in patients compared with healthy controls, including the right pre-supplementary motor area, left anterior insula, bilateral mid-insula, bilateral dorsolateral prefrontal cortex, and right caudate nucleus. In general, nodal regions within the sensorimotor network (i.e. right pre-supplementary motor area and right mid-insula displayed weakened connectivity, with the former node associated with more severe bradykinesia, and impaired integration with default mode network regions. The left mid-insula also lost its hub properties in patients. Within the executive networks, the left anterior insular cortex lost its hub properties in patients, while a new hub region was identified in the right caudate nucleus, paralleled by an increased level of inter- and intra-connectivity in the bilateral dorsolateral prefrontal cortex possibly representing compensatory mechanisms. These findings highlight the diffuse changes in nodal organization and regional hub disruption accounting for the distributed abnormalities across brain networks and the clinical manifestations of Parkinson’s disease.
Annual suspended sediment and trace element fluxes in the Mississippi, Columbia, Colorado, and Rio Grande drainage basins

Science.gov (United States)

Horowitz, A.J.; Elrick, K.A.; Smith, J.J.

2001-01-01

Suspended sediment, sediment-associated, total trace element, phosphorus (P), and total organic carbon (TOC) fluxes were determined for the Mississippi, Columbia, Rio Grande, and Colorado Basins for the study period (the 1996, 1997, and 1998 water years) as part of the US Geological Survey's redesigned National Stream Quality Accounting Network (NASQAN) programme. The majority (??? 70%) of Cu, Zn, Cr, Ni, Ba, P, As, Fe, Mn, and Al are transported in association with suspended sediment; Sr transport seems dominated by the dissolved phase, whereas the transport of Li and TOC seems to be divided equally between both phases. Average dissolved trace element levels are markedly lower than reported during the original NASQAN programme; this seems due to the use of 'clean' sampling, processing, and analytical techniques rather than to improvements in water quality. Partitioning between sediment and water for Ag, Pb, Cd, Cr, Co, V, Be, As, Sb, Hg, and Ti could not be estimated due to a lack of detectable dissolved concentrations in most samples. Elevated suspended sediment-associated Zn levels were detected in the Ohio River Basin and elevated Hg levels were detected in the Tennessee River, the former may affect the mainstem Mississippi River, whereas the latter probably do not. Sediment-associated concentrations of Ag, Cu, Pb, Zn, Cd, Cr, Co, Ba, Mo, Sb, Hg, and Fe are markedly elevated in the upper Columbia Basin, and appear to be detectable (Zn, Cd) as far downstream as the middle of the basin. These elevated concentrations seem to result from mining and/or mining-related activities. Consistently detectable concentrations of dissolved Se were found only in the Colorado River Basin. Calculated average annual suspended sediment fluxes at the mouths of the Mississippi and Rio Grande Basins were below, whereas those for the Columbia and Colorado Basins were above previously published annual values. Downstream suspended sediment-associated and total trace element fluxes
Nuclear material accounting: The next generation

International Nuclear Information System (INIS)

Kern, E.A.; McRae, L.P.; O'Callaghan, P.B.; Yearsley, D.

1992-07-01

The Westinghouse Hanford company (Westinghouse Hanford) and the Los Alamos National Laboratory (LANL) have undertaken a joint effort to develop a new generation material accounting system. The system will incorporate the latest advances in microcomputer hardware, software, and network technology. This system, the Local Area Network Material Accounting System (LANMAS), offers greater performance and functionality at a reduced overall cost. It also offers the possibility of establishing a standard among DOE and NRC facilities for material accounting. This report provides a discussion of this system
A decaying factor accounts for contained activity in neuronal networks with no need of hierarchical or modular organization

International Nuclear Information System (INIS)

Amancio, Diego R; Oliveira Jr, Osvaldo N; Costa, Luciano da F

2012-01-01

The mechanisms responsible for containing activity in systems represented by networks are crucial in various phenomena, for example, in diseases such as epilepsy that affect the neuronal networks and for information dissemination in social networks. The first models to account for contained activity included triggering and inhibition processes, but they cannot be applied to social networks where inhibition is clearly absent. A recent model showed that contained activity can be achieved with no need of inhibition processes provided that the network is subdivided into modules (communities). In this paper, we introduce a new concept inspired in the Hebbian theory, through which containment of activity is achieved by incorporating a dynamics based on a decaying activity in a random walk mechanism preferential to the node activity. Upon selecting the decay coefficient within a proper range, we observed sustained activity in all the networks tested, namely, random, Barabási–Albert and geographical networks. The generality of this finding was confirmed by showing that modularity is no longer needed if the dynamics based on the integrate-and-fire dynamics incorporated the decay factor. Taken together, these results provide a proof of principle that persistent, restrained network activation might occur in the absence of any particular topological structure. This may be the reason why neuronal activity does not spread out to the entire neuronal network, even when no special topological organization exists. (paper)
A quasi steady state method for solving transient Darcy flow in complex 3D fractured networks accounting for matrix to fracture flow

Science.gov (United States)

Nœtinger, B.

2015-02-01

Modeling natural Discrete Fracture Networks (DFN) receives more and more attention in applied geosciences, from oil and gas industry, to geothermal recovery and aquifer management. The fractures may be either natural, or artificial in case of well stimulation. Accounting for the flow inside the fracture network, and accounting for the transfers between the matrix and the fractures, with the same level of accuracy is an important issue for calibrating the well architecture and for setting up optimal resources recovery strategies. Recently, we proposed an original method allowing to model transient pressure diffusion in the fracture network only [1]. The matrix was assumed to be impervious. A systematic approximation scheme was built, allowing to model the initial DFN by a set of N unknowns located at each identified intersection between fractures. The higher N, the higher the accuracy of the model. The main assumption was using a quasi steady state hypothesis, that states that the characteristic diffusion time over one single fracture is negligible compared with the characteristic time of the macroscopic problem, e.g. change of boundary conditions. In that context, the lowest order approximation N = 1 has the form of solving a transient problem in a resistor/capacitor network, a so-called pipe network. Its topology is the same as the network of geometrical intersections between fractures. In this paper, we generalize this approach in order to account for fluxes from matrix to fractures. The quasi steady state hypothesis at the fracture level is still kept. Then, we show that in the case of well separated time scales between matrix and fractures, the preceding model needs only to be slightly modified in order to incorporate these fluxes. The additional knowledge of the so-called matrix to fracture transfer function allows to modify the mass matrix that becomes a time convolution operator. This is reminiscent of existing space averaged transient dual porosity models.

Pacioli 11; New roads for farm accounting and FADN

NARCIS (Netherlands)

Poppe, K.J.

2004-01-01

The Pacioli network explores the needs for and feasibility of innovation in farm accounting and its consequences for data gathering for policy analysis in Farm Accountancy Data Networks (FADNs). PACIOLI-11 was held in Przysick (Poland), in October 2003. This workshop report presents the papers. In
Analysis of emergency physicians' Twitter accounts.

Science.gov (United States)

Lulic, Ileana; Kovic, Ivor

2013-05-01

Twitter is one of the fastest growing social media networks for communication between users via short messages. Technology proficient physicians have demonstrated enthusiasm in adopting social media for their work. To identify and create the largest directory of emergency physicians on Twitter, analyse their user accounts and reveal details behind their connections. Several web search tools were used to identify emergency physicians on Twitter with biographies completely or partially written in English. NodeXL software was used to calculate emergency physicians' Twitter network metrics and create visualisation graphs. The authors found 672 Twitter accounts of self-identified emergency physicians. Protected accounts were excluded from the study, leaving 632 for further analysis. Most emergency physicians were located in USA (55.4%), had created their accounts in 2009 (43.4%), used their full personal name (77.5%) and provided a custom profile picture (92.2%). Based on at least one published tweet in the last 15 days, there were 345 (54.6%) active users on 31 December 2011. Active users mostly used mobile devices based on the Apple operating system to publish tweets (69.2%). Visualisation of emergency physicians' Twitter network revealed many users with no connections with their colleagues, and a small group of most influential users who were highly interconnected. Only a small proportion of registered emergency physicians use Twitter. Among them exists a smaller inner network of emergency physicians with strong social bonds that is using Twitter's full potentials for professional development.
Robustness of weighted networks

Science.gov (United States)

Bellingeri, Michele; Cassi, Davide

2018-01-01

Complex network response to node loss is a central question in different fields of network science because node failure can cause the fragmentation of the network, thus compromising the system functioning. Previous studies considered binary networks where the intensity (weight) of the links is not accounted for, i.e. a link is either present or absent. However, in real-world networks the weights of connections, and thus their importance for network functioning, can be widely different. Here, we analyzed the response of real-world and model networks to node loss accounting for link intensity and the weighted structure of the network. We used both classic binary node properties and network functioning measure, introduced a weighted rank for node importance (node strength), and used a measure for network functioning that accounts for the weight of the links (weighted efficiency). We find that: (i) the efficiency of the attack strategies changed using binary or weighted network functioning measures, both for real-world or model networks; (ii) in some cases, removing nodes according to weighted rank produced the highest damage when functioning was measured by the weighted efficiency; (iii) adopting weighted measure for the network damage changed the efficacy of the attack strategy with respect the binary analyses. Our results show that if the weighted structure of complex networks is not taken into account, this may produce misleading models to forecast the system response to node failure, i.e. consider binary links may not unveil the real damage induced in the system. Last, once weighted measures are introduced, in order to discover the best attack strategy, it is important to analyze the network response to node loss using nodes rank accounting the intensity of the links to the node.
Effectiveness of brokering within account management organizations

NARCIS (Netherlands)

Dekker, D.J.; Stokman, F.N.; Franses, P.H.B.F.

2004-01-01

We present a model that integrates the contradicting Burtian and Krackhardtian broker theories to explain effectiveness of brokering for individuals within account management organizations. Using data on a network of 55 individuals in a financial account management organization, we test how
Socio-theoretic Accounts of IS

DEFF Research Database (Denmark)

Rose, Jeremy; Jones, Matthew

2005-01-01

A long-standing debate in the IS literature concerns the relationship between technology and organization. Does technology cause effects in organizations, or is it humans that determine how technology is used? Many socio-theoretic accounts of a middle way between the extremes of technological...... confusion. This paper argues that neither structuration theory nor actor network theory offers a particularly convincing account of the interaction of humans and machines, and that their different accounts of agency make them hard to integrate in any meaningful way. Comparing the two theories and their use...
Accounting for Organizational Innovations

DEFF Research Database (Denmark)

Waldorff, Susanne Boch

2013-01-01

institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...
Network meta-analysis of multiple outcome measures accounting for borrowing of information across outcomes.

Science.gov (United States)

Achana, Felix A; Cooper, Nicola J; Bujkiewicz, Sylwia; Hubbard, Stephanie J; Kendrick, Denise; Jones, David R; Sutton, Alex J

2014-07-21

Network meta-analysis (NMA) enables simultaneous comparison of multiple treatments while preserving randomisation. When summarising evidence to inform an economic evaluation, it is important that the analysis accurately reflects the dependency structure within the data, as correlations between outcomes may have implication for estimating the net benefit associated with treatment. A multivariate NMA offers a framework for evaluating multiple treatments across multiple outcome measures while accounting for the correlation structure between outcomes. The standard NMA model is extended to multiple outcome settings in two stages. In the first stage, information is borrowed across outcomes as well across studies through modelling the within-study and between-study correlation structure. In the second stage, we make use of the additional assumption that intervention effects are exchangeable between outcomes to predict effect estimates for all outcomes, including effect estimates on outcomes where evidence is either sparse or the treatment had not been considered by any one of the studies included in the analysis. We apply the methods to binary outcome data from a systematic review evaluating the effectiveness of nine home safety interventions on uptake of three poisoning prevention practices (safe storage of medicines, safe storage of other household products, and possession of poison centre control telephone number) in households with children. Analyses are conducted in WinBUGS using Markov Chain Monte Carlo (MCMC) simulations. Univariate and the first stage multivariate models produced broadly similar point estimates of intervention effects but the uncertainty around the multivariate estimates varied depending on the prior distribution specified for the between-study covariance structure. The second stage multivariate analyses produced more precise effect estimates while enabling intervention effects to be predicted for all outcomes, including intervention effects on
The effects of types of social networks, perceived social support, and loneliness on the health of older people: accounting for the social context.

Science.gov (United States)

Stephens, Christine; Alpass, Fiona; Towers, Andy; Stevenson, Brendan

2011-09-01

To use an ecological model of ageing (Berkman, Glass, Brissette, & Seeman, 2000) which includes upstream social context factors and downstream social support factors to examine the effects of social networks on health. Postal survey responses from a representative population sample of New Zealanders aged 55 to 70 years (N = 6,662). Correlations and multiple regression analyses provided support for a model in which social context contributes to social network type, which affects perceived social support and loneliness, and consequent mental and physical health. Ethnicity was related to social networks and health but this was largely accounted for by other contextual variables measuring socioeconomic status. Gender and age were also significant variables in the model. Social network type is a useful way to assess social integration within this model of cascading effects. More detailed information could be gained through the development of our network assessment instruments for older people.
Outline of material accountancy system for Rokkasho reprocessing plant

International Nuclear Information System (INIS)

Kitamura, Touko; Yamazaki Yoshihiro; Ai, Hironobu

2004-01-01

In January 2004, Facility Attachment (FA) for Rokkasho Reprocessing Plant (RRP) was entered into force and the safeguards has been implemented in accordance with the FA. So operator must carry out the effectual material accountancy on the basis of facility operation. RRP is large and complex facility and operated based on automatic and remote system. For efficient material accounting viewpoint, the system especially automatic data collection is established using RRP computer network. The paper describes the outline of material accountancy system, the structure of RRP computer network including how to collect the source data, to convert the batch data and the reporting. (author)
Networks around entrepreneurs

DEFF Research Database (Denmark)

Bertelsen, Rasmus Gjedssø; Ashourizadeh, Shayegheh; Jensen, Kent Wickstrøm

2017-01-01

Purpose: Entrepreneurs are networking with others to get advice for their businesses. The networking differs between men and women; notably, men are more often networking in the public sphere and women are more often networking in the private sphere. The aim here is to account for how such gender......Purpose: Entrepreneurs are networking with others to get advice for their businesses. The networking differs between men and women; notably, men are more often networking in the public sphere and women are more often networking in the private sphere. The aim here is to account for how...... such gendering of entrepreneurs’ networks differ between societies and cultures. Research Design: Based on survey data from the Global Entrepreneurships Monitor, a sample of 16,365 entrepreneurs is used to compare the gendering of entrepreneurs’ networks in China, and five countries largely located around...... the Persian Gulf, namely Yemen, Iran, Saudi Arabia, Qatar and United Arab Emirates. Findings: Analyses show that female entrepreneurs tend to have slightly larger private sphere networks than male entrepreneurs. The differences between male and female entrepreneurs’ networking in the public sphere...
Research on accounting transition from computerization to informationization

Directory of Open Access Journals (Sweden)

Shu Chen

2017-11-01

Full Text Available The application for computer technology, digitalization technology and network technology in the accounting field has promoted the development of accounting informationization. Accounting informationization is a product integrated with traditional accounting theory and modern information technology, which is an inevitable trend of continuous development of modern accounting. This paper discusses the basic concepts and characteristics of accounting computerization and informationization based on the normative research method and literature data method, analyzes the feasibility of accounting transition from computerization to informationization, and finally puts forward the specific approaches and ultimate goals of accounting transition from computerization to informationization.
A system-of-systems framework for the reliability analysis of distributed generation systems accounting for the impact of degraded communication networks

International Nuclear Information System (INIS)

Mo, Hua-Dong; Li, Yan-Fu; Zio, Enrico

2016-01-01

Highlights: • A system-of-systems framework is proposed for reliability analysis of DG system. • The impact of degraded communication networks is included and quantified. • Various uncertainties and contingencies in the DG system are considered. • A Monte Carlo simulation-optimal power flow computational framework is developed. • The results of the application study show the power of the proposed framework. - Abstract: Distributed generation (DG) systems install communication networks for managing real-time energy imbalance. Different from previous research, which typically assumes perfect communication networks, this work aims to quantitatively account for the impact of degraded communication networks on DG systems performance. The degraded behavior of communication networks is modeled by stochastic continuous time transmission delays and packet dropouts. On the DG systems side, we consider the inherent uncertainties of renewable energy sources, loads and energy prices. We develop a Monte Carlo simulation-optimal power flow (MCS-OPF) computational framework that is capable of generating consecutive time-dependent operating scenarios of the integrated system. Quantitative analysis is carried out to measure the impact of communication networks degradation onto the DG systems. For illustration, the framework is applied to a modified IEEE 13 nodes test feeder. The results demonstrate that the degraded communication networks can significantly deteriorate the performance of the integrated system. A grey differential model-based prediction method for reconstructing missing data is effective in mitigating the influence of the degraded communication networks.
An information theory account of cognitive control.

Science.gov (United States)

Fan, Jin

2014-01-01

Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.
An information theory account of cognitive control

Directory of Open Access Journals (Sweden)

Jin eFan

2014-09-01

Full Text Available Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.
Account Deletion Prediction on RuNet: A Case Study of Suspicious Twitter Accounts Active During the Russian-Ukrainian Crisis

Energy Technology Data Exchange (ETDEWEB)

Volkova, Svitlana; Bell, Eric B.

2016-06-17

Social networks are dynamically changing over time e.g., some accounts are being created and some are being deleted or become private. This ephemerality at both an account level and content level results from a combination of privacy concerns, spam, and deceptive behaviors. In this study we analyze a large dataset of 180,340 accounts active during the Russian-Ukrainian crisis to discover a series of predictive features for the removal or shutdown of a suspicious account. We find that unlike previously reported profile and net- work features, lexical features form the basis for highly accurate prediction of the deletion of an account.
Career Progression of Young Female Accountants: Evidence from the Accountancy Profession in Ireland.

Science.gov (United States)

Twomey, Ann Marie; Linehan, Margaret; Walsh, James S.

2002-01-01

A study of 12 male and 12 female accountants under age 30 in Ireland indicated that young women encountered gender-based obstacles in an industry still dominated by males. They had fewer opportunities for informal networking, and more women than men believed children would affect their career progress. (Contains 41 references.) (SK)
Nonlinear Dynamics on Interconnected Networks

Science.gov (United States)

Arenas, Alex; De Domenico, Manlio

2016-06-01

Networks of dynamical interacting units can represent many complex systems, from the human brain to transportation systems and societies. The study of these complex networks, when accounting for different types of interactions has become a subject of interest in the last few years, especially because its representational power in the description of users' interactions in diverse online social platforms (Facebook, Twitter, Instagram, etc.) [1], or in representing different transportation modes in urban networks [2,3]. The general name coined for these networks is multilayer networks, where each layer accounts for a type of interaction (see Fig. 1).
Software-Defined Networks as a Stage of the Network Technology Evolution

Directory of Open Access Journals (Sweden)

A. A. Krasotin

2013-01-01

Full Text Available The authors of the article focus on the concept of a software defined network. In the beginning, the brief historical account is given concerning software defined networks as a scientific concept, its formation and technological and scientific meaning. The software defined network concept is treated in the article not as the final state-of-the-art in networking, but rather as a possible step and direction in the development of a networking paradigm. The article touches on pros and cons as well of the software defined networking and gives an account of possible stages of development of this technology in the context of other technologies, considering its hybrid with MPLS, as an example. OpenFlow protocol constitutes the main part of the article. The authors further discuss various kinds of existing libraries realizing programmable management routines for a software defined network using OpenFlow. All of these libraries provide API for building modular applications for software defined network management. Touching on practical side of implementation the results of comparative tests of throughput and latency, achieved with these libraries are shown.
Advanced accounting techniques in automated fuel fabrication facilities

International Nuclear Information System (INIS)

Carlson, R.L.; DeMerschman, A.W.; Engel, D.W.

1977-01-01

The accountability system being designed for automated fuel fabrication facilities will provide real-time information on all Special Nuclear Material (SNM) located in the facility. It will utilize a distributed network of microprocessors and minicomputers to monitor material movement and obtain nuclear materials measurements directly from remote, in-line Nondestructive Assay instrumentation. As SNM crosses an accounting boundary, the accountability computer will update the master files and generate audit trail records. Mass balance accounting techniques will be used around each unit process step, while item control will be used to account for encapsulated material, and SNM in transit
The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities

DEFF Research Database (Denmark)

D. Becker, Sebastian; Jagalla, Tobias; Skærbæk, Peter

2014-01-01

Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations...... of these programmes and less on informing our knowledge of the interaction between such programmes and accountants. As public sector accountants (PSAs) are central entities in such programmes, the purpose of this paper is to focus on the reconfiguration of their identities. Using the theoretical lens of Actor......-Network-Theory (ANT) and its concept of translation, this study seeks to explain how PSAs’ identities were transformed through the introduction of Accrual Output-Based Budgeting (AOBB) in two German states. Our analysis shows that the change of accounting regime was not a straightforward one, but rather involved...

Earning management: analysis of publications in brazilian accounting journals

Directory of Open Access Journals (Sweden)

Débora Gomes Machado

2014-06-01

Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.
The Dynamics of Terms in Accounting

DEFF Research Database (Denmark)

Fuertes-Olivera, Pedro A.; Nielsen, Sandro

2011-01-01

. However, an analysis of online dictionaries shows that these cannot cope with the dynamic nature of accounting terminology. We discuss a network of internet dictionaries in English, Danish, and Spanish that was compiled using the functional approach to specialised lexicography. We show how terminologists...... can work in subject fields where culture and context play a key role in the development of nationally accepted and internationally recommended terms, and propose ways to remedy deficiencies identified in the dictionaries examined. Finally, we discuss strategies for translating English metaphorical......European accounting terminology is dynamic as term creation and formation occurs on national, European Union and international levels. Although English is the lingua franca of accounting, international accounting standards in English exist on a par with their translations into other languages...
Niger institute focuses on financial accountability | IDRC ...

International Development Research Centre (IDRC) Digital Library (Canada)

2016-04-28

Apr 28, 2016 ... Niger institute focuses on financial accountability ... on renewing outdated financial management systems that impeded effective management and reporting on its activities. ... Canada-Africa grants spur novel ideas, networks.
Breaking the Ice: Career Development Activities for Accounting Students

Science.gov (United States)

Kilpatrick, Bob G.; Wilburn, Nancy L.

2010-01-01

This paper describes two co-curricular career development activities, mock interviews and speed networking that we provide for accounting majors at our university. The driving force behind both activities was to increase comfort levels for students when interacting with professionals and to enhance their job interview and networking skills.…
Modelling dendritic ecological networks in space: anintegrated network perspective

Science.gov (United States)

Peterson, Erin E.; Ver Hoef, Jay M.; Isaak, Dan J.; Falke, Jeffrey A.; Fortin, Marie-Josée; Jordon, Chris E.; McNyset, Kristina; Monestiez, Pascal; Ruesch, Aaron S.; Sengupta, Aritra; Som, Nicholas; Steel, E. Ashley; Theobald, David M.; Torgersen, Christian E.; Wenger, Seth J.

2013-01-01

Dendritic ecological networks (DENs) are a unique form of ecological networks that exhibit a dendritic network topology (e.g. stream and cave networks or plant architecture). DENs have a dual spatial representation; as points within the network and as points in geographical space. Consequently, some analytical methods used to quantify relationships in other types of ecological networks, or in 2-D space, may be inadequate for studying the influence of structure and connectivity on ecological processes within DENs. We propose a conceptual taxonomy of network analysis methods that account for DEN characteristics to varying degrees and provide a synthesis of the different approaches within
A biased competition account of attention and memory in Alzheimer's disease.

Science.gov (United States)

Finke, Kathrin; Myers, Nicholas; Bublak, Peter; Sorg, Christian

2013-10-19

The common view of Alzheimer's disease (AD) is that of an age-related memory disorder, i.e. declarative memory deficits are the first signs of the disease and associated with progressive brain changes in the medial temporal lobes and the default mode network. However, two findings challenge this view. First, new model-based tools of attention research have revealed that impaired selective attention accompanies memory deficits from early pre-dementia AD stages on. Second, very early distributed lesions of lateral parietal networks may cause these attention deficits by disrupting brain mechanisms underlying attentional biased competition. We suggest that memory and attention impairments might indicate disturbances of a common underlying neurocognitive mechanism. We propose a unifying account of impaired neural interactions within and across brain networks involved in attention and memory inspired by the biased competition principle. We specify this account at two levels of analysis: at the computational level, the selective competition of representations during both perception and memory is biased by AD-induced lesions; at the large-scale brain level, integration within and across intrinsic brain networks, which overlap in parietal and temporal lobes, is disrupted. This account integrates a large amount of previously unrelated findings of changed behaviour and brain networks and favours a brain mechanism-centred view on AD.
The Construction of Faith in Accounting

DEFF Research Database (Denmark)

Pontoppidan, Caroline Aggestam; Chow, Danny

of key protagonists within the reform process. A number of themes emerged from the analysis. We argue that the process of instilling faith in accounting at the UN relies heavily on the clever and varying use of an extrapolative logic derived from a master-idea of the need to ‘do more accounting......This paper has sought to explore how generic globalized accounting ideas and instruments come to be translated into a local solution at the United Nations (UN) in response to the oil-for-food scandal. To do so, we analysed the official, published, rationales for reform and considered the role......’ to persuade reformers to take on particular ideas and instruments of accounting. The work of propagating such logic was facilitated by a closed system of protagonists who form a tight interlocking network....
A Conexionist Intelligent System for Accounting

Directory of Open Access Journals (Sweden)

Florin APARASCHIVEI

2008-01-01

Full Text Available Neural networks are a computing paradigm developed from artificial intelligence and brain modellingÃ¢Â€Â™s fields, which lately has become very popular in business. Many researchers are seeing neural networks systems as solutions to business problems like modelling and forecasting, but accounting and audit were also touched by the new technology. The purpose of this paper is to present the ability of an artificial neural networks model to forecast and recognize patterns while analyzing companyÃ¢Â€Â™s sales evolution. The monthly sales evolutions are considered a time-series and the target is to observe the ability of the investigated model to make predictions.
Education in Accounting Using an Interactive System

Directory of Open Access Journals (Sweden)

Bogdan Patrut

2010-04-01

Full Text Available This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We havedefined a new architecture (BeSGOTE that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.
A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

Science.gov (United States)

Sharma, Anuj; Kumar Panigrahi, Prabin

2012-02-01

With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.
Accounting for Energy Cost When Designing Energy-Efficient Wireless Access Networks

Directory of Open Access Journals (Sweden)

Greta Vallero

2018-03-01

Full Text Available Because of the increase of the data traffic demand, wireless access networks, through which users access telecommunication services, have expanded, in terms of size and of capability and, consequently, in terms of power consumption. Therefore, costs to buy the necessary power for the supply of base stations of those networks is becoming very high, impacting the communication cost. In this study, strategies to reduce the amount of money spent for the purchase of the energy consumed by the base stations are proposed for a network powered by solar panels, energy batteries and the power grid. First, the variability of the energy prices is exploited. It provides a cost reduction of up to 30%, when energy is bought in advance. If a part of the base stations is deactivated when the energy price is higher than a given threshold, a compromise between the energy cost and the user coverage drop is needed. In the simulated scenario, the necessary energy cost can be reduced by more than 40%, preserving the user coverage by greater than 94%. Second, the network is introduced to the energy market: it buys and sells energy from/to the traditional power grid. Finally, costs are reduced by the reduction of power consumption of the network, achieved by using microcell base stations. In the considered scenario, up to a 31% cost reduction is obtained, without the deterioration of the quality of service, but a huge Capex expenditure is required.
Social Representations of Accounting in Facebook Communities

Directory of Open Access Journals (Sweden)

Ivan Canan

2017-12-01

Full Text Available This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. The analysis of the data indicates that the people that congregate around accounting in Facebook communities tend to deal primarily with tributary and bureaucratic issues, suggesting that in these communities accounting is the expression of a praxis whose function is to attend totax issues. Deductions converge to other studies on social representations of accounting in Brazil, reinforcing the idea that accounting is viewed differently by academia, professionals and stakeholders.
Resilience of Networked Infrastructure with Evolving Component Conditions: Pavement Network Application

DEFF Research Database (Denmark)

Levenberg, Eyal; Miller-Hooks, Elise; Asadabadi, Ali

2017-01-01

This paper deals with quantifying the resilience of a network of pavements. Calculations were carried out by modeling network performance under a set of possible damage-meteorological scenarios with known probability of occurrence. Resilience evaluation was performed a priori while accounting...
Social Representations of Accounting in Facebook Communities

OpenAIRE

Ivan Canan; Isabela Augusta Andrade Souza; Kelly Cristina Pereira de Oliveira

2017-01-01

This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. Th...
Modernizing computerized nuclear material accounting systems

International Nuclear Information System (INIS)

Erkkila, B.H.; Claborn, J.

1995-01-01

DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems
Intellectual Capital Based Management Accounting System For Creative City

Directory of Open Access Journals (Sweden)

Daryanto Hesti Wibowo

2015-08-01

Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.
ACCOUNTING AND CONTROL AS SCIENCES AND ACADEMIC SUBJECTS IN ACCOUNTING AND ANALYTICAL EDUCATION

Directory of Open Access Journals (Sweden)

V. Shvets

2014-09-01

Full Text Available The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the training of the accounting personnel in accordance with the requirements of public administration and development of global information systems of business. Real European integration processes require high qualifications and competence of the teaching staff, the development of scientific schools, intellectualization of preparation of masters and PhDs based on the traditions of patriotism, democracy and self-sufficiency. We must form a new set of modern disciplines and economic specialties and optimize the network for universities on the basis of convergent-integrative structures (clusters in education on principles of transparency and openness. The priority should be the principle of continuity of professional and analytical accounting education for business managers and civil servants. Practical implementation of the Law of Ukraine "On Higher Education" and the principles of the Bologna Declaration while training specialists in accounting and auditing will somehow harmonize national education, improve and keep elements of own competitive advantages and enrich them by the best achievements of the world practice.
Optimization of material composition of nonhomogeneous plate for thermal stress relaxation making use of neural network. Analysis taking into account the relative heat transfer at boundary surfaces when subjected to unsteady heat supply

International Nuclear Information System (INIS)

Ootao, Yoshihiro; Kawamura, Ryuusuke; Tanigawa, Yoshinobu; Imamura, Ryuutarou

1998-01-01

In this study, a neural network is applied to optimization problems of material compositions for a nonhomogeneous plate with arbitrarily distributed and continuously varied material properties such as Functionally Graded Material. Unsteady temperature distribution for such nonhomogeneous plate is evaluated by taking into account the bounds of the number of the layers. Furthermore, the thermal stress components for an infinitely long nonhomogeneous plate are formulated under the mechanical condition of being traction free. As a numerical example, the plate composed of zirconium oxide and titanium alloy is considered. And, as the optimization problem of minimizing the thermal stress distribution, the numerical calculations are carried out making use of neural network, and the optimum material composition is determined taking into account the effect of temperature-dependency of material properties. Furthermore, the results obtained by neural network and ordinary nonlinear programming method are compared. (author)
Planning for Your Second Accounting Job

Science.gov (United States)

Mucenski-Keck, Lynn; Hintz, Arthur F.; Fedoryshyn, Michael W.

2012-01-01

For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At…
Network versus Economic Incentives

DEFF Research Database (Denmark)

Larsen, Christian Albrekt

The article supplements the traditional economic line of reasoning with an economic sociological account of the transition from unemployment to employment. The lack of full information is recognised by economic theory while the focus on network within the tradition of economic sociology has...... not been adopted. The article argues that the importance of network actually might be very well understood within recent economic theories that emphasise the lack of full information. The empirical evidence for the importance of network both for employed and unemployed is provided by analysing a best case...... might be an important part of the vicious circles of unemployment. Finally, the article analyse the importance of network versus the importance of economic incentives. The result supports the thesis that economic sociology provides a better account of the transition from unemployment to employment than...

THE ORIGINS OF THE CASHLESS SOCIETY: CASH DISPENSERS, DIRECT TO ACCOUNT PAYMENTS AND THE DEVELOPMENT OF ON-LINE REAL-TIME NETWORKS, C.1965-1985

Directory of Open Access Journals (Sweden)

Bernardo Bátiz-Lazo

2014-07-01

Full Text Available This article explores the technological choices made at the dawn of the massification of retail finance. We describe and analyze the early development of electronic banking and the foundations of the cashless society through the experiences of organizations with similar governance in two different competitive environments — Swedish and British savings banks. We document how the adoption of direct-to-account wage deposits and the subsequent deployment of networks of cash dispensers interacted with the adoption of on-line real-time (OLRT computing, and distinguish on- line and OLRT communication as distinct stages in the evolution of computer networks. We emphasize the role of middle managers in the selection of alternative technologies and show how delivering a cashless society proved more difficult than anticipated.
Energy-aware virtual network embedding in flexi-grid networks.

Science.gov (United States)

Lin, Rongping; Luo, Shan; Wang, Haoran; Wang, Sheng

2017-11-27

Network virtualization technology has been proposed to allow multiple heterogeneous virtual networks (VNs) to coexist on a shared substrate network, which increases the utilization of the substrate network. Efficiently mapping VNs on the substrate network is a major challenge on account of the VN embedding (VNE) problem. Meanwhile, energy efficiency has been widely considered in the network design in terms of operation expenses and the ecological awareness. In this paper, we aim to solve the energy-aware VNE problem in flexi-grid optical networks. We provide an integer linear programming (ILP) formulation to minimize the electricity cost of each arriving VN request. We also propose a polynomial-time heuristic algorithm where virtual links are embedded sequentially to keep a reasonable acceptance ratio and maintain a low electricity cost. Numerical results show that the heuristic algorithm performs closely to the ILP for a small size network, and we also demonstrate its applicability to larger networks.
Twitter=quitter? An analysis of Twitter quit smoking social networks.

Science.gov (United States)

Prochaska, Judith J; Pechmann, Cornelia; Kim, Romina; Leonhardt, James M

2012-07-01

Widely popular, Twitter, a free social networking and micro-blogging service, offers potential for health promotion. This study examined the activity of Twitter quit smoking social network accounts. A cross-sectional analysis identified 153 activated Twitter quit smoking accounts dating back to 2007 and examined recent account activity for the month of August 2010. The accounts had a median of 155 followers and 82 total tweets per account; 49% of accounts had >100 tweets. Posted content was largely inconsistent with clinical guidelines; 48% linked to commercial sites for quitting smoking and 43% had tweets on e-cigarettes. In August 2010, 81 of the accounts (53%) were still active. Though popular for building quit smoking social networks, many of the Twitter accounts were no longer active, and tweet content was largely inconsistent with clinical guidelines. Future research is needed to examine the effectiveness of Twitter for supporting smoking cessation.
Accountability-based reengineering of an order fulfillment process

NARCIS (Netherlands)

Zhang, L.; Jiao, J.; Ma, Q.

2009-01-01

In view of the dynamic changes in a supply chain network and the significance of order fulfillment processes (OFPs) for the successful implementation of supply chain management, this paper puts forward an accountability-based methodology for companies to reengineer OFPs while considering both
Multi-regional input–output model and ecological network analysis for regional embodied energy accounting in China

International Nuclear Information System (INIS)

Zhang, Yan; Zheng, Hongmei; Yang, Zhifeng; Su, Meirong; Liu, Gengyuan; Li, Yanxian

2015-01-01

Chinese regions frequently exchange materials, but regional differences in economic development create unbalanced flows of these resources. In this study, we examined energy by assessing embodied energy consumption to describe the energy-flow structure in China's seven regions. Based on multi-regional monetary input–output tables and energy statistical yearbooks for Chinese provinces in 2002 and 2007, we accounted for both direct and indirect energy consumption, respectively, and the integral input and output of the provinces. Most integral inputs of energy flowed from north to south or from east to west, whereas integral output flows were mainly from northeast to southwest. This differed from the direct flows, which were predominantly from north to south and west to east. This demonstrates the importance of calculating both direct and indirect energy flows. Analysis of the distance and direction traveled by the energy consumption centers of gravity showed that the centers for embodied energy consumption and inputs moved southeast because of the movements of the centers of the Eastern region. However, the center for outputs moved northeast because the movement of the Central region. These analyses provide a basis for identifying how regional economic development policies influence the embodied energy consumption and its flows among regions. - Highlights: • We integrated multi-regional input–output analysis with ecological network analysis. • We accounted for both direct and indirect energy consumption. • The centers of gravity for embodied energy flows moved southeast from 2002 to 2007. • The results support planning of energy consumption and energy flows among regions.
Biological Networks Entropies: Examples in Neural Memory Networks, Genetic Regulation Networks and Social Epidemic Networks

Directory of Open Access Journals (Sweden)

Jacques Demongeot

2018-01-01

Full Text Available Networks used in biological applications at different scales (molecule, cell and population are of different types: neuronal, genetic, and social, but they share the same dynamical concepts, in their continuous differential versions (e.g., non-linear Wilson-Cowan system as well as in their discrete Boolean versions (e.g., non-linear Hopfield system; in both cases, the notion of interaction graph G(J associated to its Jacobian matrix J, and also the concepts of frustrated nodes, positive or negative circuits of G(J, kinetic energy, entropy, attractors, structural stability, etc., are relevant and useful for studying the dynamics and the robustness of these systems. We will give some general results available for both continuous and discrete biological networks, and then study some specific applications of three new notions of entropy: (i attractor entropy, (ii isochronal entropy and (iii entropy centrality; in three domains: a neural network involved in the memory evocation, a genetic network responsible of the iron control and a social network accounting for the obesity spread in high school environment.
Detecting Hierarchical Structure in Networks

DEFF Research Database (Denmark)

Herlau, Tue; Mørup, Morten; Schmidt, Mikkel Nørgaard

2012-01-01

Many real-world networks exhibit hierarchical organization. Previous models of hierarchies within relational data has focused on binary trees; however, for many networks it is unknown whether there is hierarchical structure, and if there is, a binary tree might not account well for it. We propose...... a generative Bayesian model that is able to infer whether hierarchies are present or not from a hypothesis space encompassing all types of hierarchical tree structures. For efficient inference we propose a collapsed Gibbs sampling procedure that jointly infers a partition and its hierarchical structure....... On synthetic and real data we demonstrate that our model can detect hierarchical structure leading to better link-prediction than competing models. Our model can be used to detect if a network exhibits hierarchical structure, thereby leading to a better comprehension and statistical account the network....
A compilation of U.S. Geological Survey pesticide concentration data for water and sediment in the Sacramento–San Joaquin Delta region: 1990–2010

Science.gov (United States)

Orlando, James L.

2013-01-01

��National Water Quality Assessment Program (NAWQA; http://water.usgs.gov/ nawqa/) and National Stream Quality Accounting Network (NASQAN; http://water.usgs.gov/nasqan/)—and through projects associated with the USGS Toxics Substances Hydrology Program (http://toxics.usgs.gov/). In addition, data were collected during multiple research projects that were supported by various federal, state, and local agencies. Although these data have been previously published in some form, it is hoped that by focusing on samples collected within the delta region and presenting these data in a concise format, they will be a valuable resource for scientists, resource managers, and members of the public working to understand the role of pesticides in the POD and their potential effects on the overall health of the delta ecosystem.
Grid accounting service: state and future development

International Nuclear Information System (INIS)

Levshina, T; Sehgal, C; Bockelman, B; Weitzel, D; Guru, A

2014-01-01

During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.
Grid accounting service: state and future development

Science.gov (United States)

Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

2014-06-01

During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.
Cognitive Dynamic Optical Networks

DEFF Research Database (Denmark)

de Miguel, Ignacio; Duran, Ramon J.; Jimenez, Tamara

2013-01-01

The use of cognition is a promising element for the control of heterogeneous optical networks. Not only are cognitive networks able to sense current network conditions and act according to them, but they also take into account the knowledge acquired through past experiences; that is, they include...... learning with the aim of improving performance. In this paper, we review the fundamentals of cognitive networks and focus on their application to the optical networking area. In particular, a number of cognitive network architectures proposed so far, as well as their associated supporting technologies......, are reviewed. Moreover, several applications, mainly developed in the framework of the EU FP7 Cognitive Heterogeneous Reconfigurable Optical Network (CHRON) project, are also described....
Vigilando la Calidad del Agua de los Grandes Rios de la Nacion: El Programa NASQAN del Rio Grande (Rio Bravo del Norte)

Science.gov (United States)

Lurry, Dee L.; Reutter, David C.; Wells, Frank C.; Rivera, M.C.; Munoz, A.

1998-01-01

La Oficina del Estudio Geologico de los Estados Unidos (U.S. Geological Survey, 0 USGS) ha monitoreado la calidad del agua de la cuenca del Rio Grande (Rio Bravo del Norte) desde 1995 como parte de la rediseiiada Red Nacional para Contabilizar la Calidad del Agua de los Rios (National Stream Quality Accounting Network, o NASOAN) (Hooper and others, 1997). EI programa NASOAN fue diseiiado para caracterizar las concentraciones y el transporte de sedimento y constituyentes quimicos seleccionados, encontrados en los grandes rios de los Estados Unidos - incluyendo el Misisipi, el Colorado y el Columbia, ademas del Rio Grande. En estas cuatro cuencas, el USGS opera actualmente (1998) una red de 40 puntos de muestreo pertenecientes a NASOAN, con un enfasis en cuantificar el flujo en masa (la cantidad de material que pasa por la estacion, expresado en toneladas por dial para cada constituyente. Aplicacando un enfoque consistente, basado en la cuantificacion de flujos en la cuenca del Rio Grande, el programa NASOAN esta generando la informacion necesaria para identificar fuentes regionales de diversos contaminantes, incluyendo sustancias qui micas agricolas y trazas elementos en la cuenca. EI efecto de las grandes reservas en el Rio Grande se puede observar segun los flujos de constituyentes discurren a 10 largo del rio. EI analisis de los flujos de constituyentes a escala de la cuenca proveera los medios para evaluar la influencia de la actividad humana sobre las condiciones de calidad del agua del Rio Grande.
Audit trails in an online accountability system

International Nuclear Information System (INIS)

Jamison, C.

1985-01-01

The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trails on the Rocky Flats SAN system
Synchronization analysis of coloured delayed networks under ...

Indian Academy of Sciences (India)

This paper investigates synchronization of coloured delayed networks under decentralized pinning intermittent control. To begin with, the time delays are taken into account in the coloured networks. In addition, we propose a decentralized pinning intermittent control for coloured delayed networks, which is different from that ...
Probabilistic generation of random networks taking into account information on motifs occurrence.

Science.gov (United States)

Bois, Frederic Y; Gayraud, Ghislaine

2015-01-01

Because of the huge number of graphs possible even with a small number of nodes, inference on network structure is known to be a challenging problem. Generating large random directed graphs with prescribed probabilities of occurrences of some meaningful patterns (motifs) is also difficult. We show how to generate such random graphs according to a formal probabilistic representation, using fast Markov chain Monte Carlo methods to sample them. As an illustration, we generate realistic graphs with several hundred nodes mimicking a gene transcription interaction network in Escherichia coli.
Identity and Professional Networking.

Science.gov (United States)

Raj, Medha; Fast, Nathanael J; Fisher, Oliver

2017-06-01

Despite evidence that large professional networks afford a host of financial and professional benefits, people vary in how motivated they are to build such networks. To help explain this variance, the present article moves beyond a rational self-interest account to examine the possibility that identity shapes individuals' intentions to network. Study 1 established a positive association between viewing professional networking as identity-congruent and the tendency to prioritize strengthening and expanding one's professional network. Study 2 revealed that manipulating the salience of the self affects networking intentions, but only among those high in networking identity-congruence. Study 3 further established causality by experimentally manipulating identity-congruence to increase networking intentions. Study 4 examined whether identity or self-interest is a better predictor of networking intentions, providing support for the former. These findings indicate that identity influences the networks people develop. Implications for research on the self, identity-based motivation, and professional networking are discussed.
Advantages of Intelligent SDH/SONET Networks

Indian Academy of Sciences (India)

First page Back Continue Last page Overview Graphics. Advantages of Intelligent SDH/SONET Networks. GMPLS simplifies network management, thus reducing operating expenses (“staff”) and minimizing errors. Same benefits as computerization of banking, accounts, etc. Auto-discovery simplifies equipment installation ...
Monitoring groundwater: optimising networks to take account of cost effectiveness, legal requirements and enforcement realities

Science.gov (United States)

Allan, A.; Spray, C.

2013-12-01

The quality of monitoring networks and modeling in environmental regulation is increasingly important. This is particularly true with respect to groundwater management, where data may be limited, physical processes poorly understood and timescales very long. The powers of regulators may be fatally undermined by poor or non-existent networks, primarily through mismatches between the legal standards that networks must meet, actual capacity and the evidentiary standards of courts. For example, in the second and third implementation reports on the Water Framework Directive, the European Commission drew attention to gaps in the standards of mandatory monitoring networks, where the standard did not meet the reality. In that context, groundwater monitoring networks should provide a reliable picture of groundwater levels and a ';coherent and comprehensive' overview of chemical status so that anthropogenically influenced long-term upward trends in pollutant levels can be tracked. Confidence in this overview should be such that 'the uncertainty from the monitoring process should not add significantly to the uncertainty of controlling the risk', with densities being sufficient to allow assessment of the impact of abstractions and discharges on levels in groundwater bodies at risk. The fact that the legal requirements for the quality of monitoring networks are set out in very vague terms highlights the many variables that can influence the design of monitoring networks. However, the quality of a monitoring network as part of the armory of environmental regulators is potentially of crucial importance. If, as part of enforcement proceedings, a regulator takes an offender to court and relies on conclusions derived from monitoring networks, a defendant may be entitled to question those conclusions. If the credibility, reliability or relevance of a monitoring network can be undermined, because it is too sparse, for example, this could have dramatic consequences on the ability of a
Nuclear material accountability system in DUPIC facility (I)

International Nuclear Information System (INIS)

Ko, W. I.; Kim, H. D.; Byeon, K. H.; Song, D. Y.; Lee, B. D.; Hong, J. S.; Yang, M. S.

1999-01-01

KAERI(Korea Atomic Energy Research Institute) has developed a nuclear material accountability system for DUPIC(Direct Use of Spent PWR Fuel in CANDU) fuel cycle process. The software development for the material accountability started with a general model software, so-called CoreMAS(Core Material Accountability System), at the beginning of 1998. The development efforts have been focused on the DUPIC safeguards system, and in addition, improved to meet Korean safeguards requirements under domestic laws and regulations. The software being developed as a local area network-based accountability system with multi-user environment is able to track and control nuclear material flow within a facility and inter-facility. In addition, it could be operated in a near-real time manner and also able to generate records and reports as necessary for facility operator and domestic and international inspector. This paper addresses DMAS(DUPIC Material Accountability System) being developed by KAERI and simulation in a small-scale DUPIC process for the verification of the software performance and for seeking further works
Self-Interested Routing in Queueing Networks

OpenAIRE

Ali K. Parlaktürk; Sunil Kumar

2004-01-01

We study self-interested routing in stochastic networks, taking into account the discrete stochastic dynamics of such networks. We analyze a two-station multiclass queueing network in which the system manager chooses the scheduling rule and individual customers choose routes in a self-interested manner. We show that this network can be unstable in Nash equilibrium under some scheduling rules. We also design a nontrivial scheduling rule that negates the performance degradation resulting from s...

Information transfer in community structured multiplex networks

Science.gov (United States)

Solé Ribalta, Albert; Granell, Clara; Gómez, Sergio; Arenas, Alex

2015-08-01

The study of complex networks that account for different types of interactions has become a subject of interest in the last few years, specially because its representational power in the description of users interactions in diverse online social platforms (Facebook, Twitter, Instagram, etc.). The mathematical description of these interacting networks has been coined under the name of multilayer networks, where each layer accounts for a type of interaction. It has been shown that diffusive processes on top of these networks present a phenomenology that cannot be explained by the naive superposition of single layer diffusive phenomena but require the whole structure of interconnected layers. Nevertheless, the description of diffusive phenomena on multilayer networks has obviated the fact that social networks have strong mesoscopic structure represented by different communities of individuals driven by common interests, or any other social aspect. In this work, we study the transfer of information in multilayer networks with community structure. The final goal is to understand and quantify, if the existence of well-defined community structure at the level of individual layers, together with the multilayer structure of the whole network, enhances or deteriorates the diffusion of packets of information.
Information transfer in community structured multiplex networks

Directory of Open Access Journals (Sweden)

Albert eSolé Ribalta

2015-08-01

Full Text Available The study of complex networks that account for different types of interactions has become a subject of interest in the last few years, specially because its representational power in the description of users interactions in diverse online social platforms (Facebook, Twitter, Instagram, etc.. The mathematical description of these interacting networks has been coined under the name of multilayer networks, where each layer accounts for a type of interaction. It has been shown that diffusive processes on top of these networks present a phenomenology that cannot be explained by the naive superposition of single layer diffusive phenomena but require the whole structure of interconnected layers. Nevertheless, the description of diffusive phenomena on multilayer networks has obviated the fact that social networks have strong mesoscopic structure represented by different communities of individuals driven by common interests, or any other social aspect. In this work, we study the transfer of information in multilayer networks with community structure. The final goal is to understand and quantify, if the existence of well-defined community structure at the level of individual layers, together with the multilayer structure of the whole network, enhances or deteriorates the diffusion of packets of information.
Audit trails in an online accountability system

International Nuclear Information System (INIS)

Jamison, C.

1985-01-01

The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trials on the Rocky Flats SAN system. 1 fig
Evolving production network structures

DEFF Research Database (Denmark)

Grunow, Martin; Gunther, H.O.; Burdenik, H.

2007-01-01

When deciding about future production network configurations, the current structures have to be taken into account. Further, core issues such as the maturity of the products and the capacity requirements for test runs and ramp-ups must be incorporated. Our approach is based on optimization...... modelling and assigns products and capacity expansions to production sites under the above constraints. It also considers the production complexity at the individual sites and the flexibility of the network. Our implementation results for a large manufacturing network reveal substantial possible cost...
Network-based functional enrichment

Directory of Open Access Journals (Sweden)

Poirel Christopher L

2011-11-01

Full Text Available Abstract Background Many methods have been developed to infer and reason about molecular interaction networks. These approaches often yield networks with hundreds or thousands of nodes and up to an order of magnitude more edges. It is often desirable to summarize the biological information in such networks. A very common approach is to use gene function enrichment analysis for this task. A major drawback of this method is that it ignores information about the edges in the network being analyzed, i.e., it treats the network simply as a set of genes. In this paper, we introduce a novel method for functional enrichment that explicitly takes network interactions into account. Results Our approach naturally generalizes Fisher’s exact test, a gene set-based technique. Given a function of interest, we compute the subgraph of the network induced by genes annotated to this function. We use the sequence of sizes of the connected components of this sub-network to estimate its connectivity. We estimate the statistical significance of the connectivity empirically by a permutation test. We present three applications of our method: i determine which functions are enriched in a given network, ii given a network and an interesting sub-network of genes within that network, determine which functions are enriched in the sub-network, and iii given two networks, determine the functions for which the connectivity improves when we merge the second network into the first. Through these applications, we show that our approach is a natural alternative to network clustering algorithms. Conclusions We presented a novel approach to functional enrichment that takes into account the pairwise relationships among genes annotated by a particular function. Each of the three applications discovers highly relevant functions. We used our methods to study biological data from three different organisms. Our results demonstrate the wide applicability of our methods. Our algorithms are
Does where you stand depend on who you behave? Networking behavior as an alternative explanation for gender differences in network structure

NARCIS (Netherlands)

Gremmen, I.; Akkerman, A.; Benschop, Y.

2013-01-01

The purpose of this study is to gain insight into the relations between gender, networking behavior and network structure, in order to investigate the relevance of gender for organizational networks. Semi-structured interviews with 39 white, Dutch, women and men account managers were analyzed both
会计稳健性、高管社会网络与企业创新来自中国上市公司的经验证据%Accounting Conservatism,Executive Network and Corporate Innovation--Empirical Evidence from China`s Listed Companies

Institute of Scientific and Technical Information of China (English)

张功富; 师玉平

2017-01-01

Based on the data of A-share listed companies from 2008 to 2012,this paper empirically investigates the impact of top executive network and accounting conservatism on corporate innovation,and further examines the moderating effects of top executive network on the relationship between accounting conservatism and corporate innovation.The study finds that both top executive networks and accounting conservatism are positively related to corporate innovation.However,considering the moderating effect of top executive networks,the latter weakens the effect of accounting conservatism on corporate innovation.%以2008-2012年我国沪深非金融类A股上市公司为样本,运用社会网络分析方法,实证检验高管社会网络和会计稳健性分别对企业创新的影响,以及高管社会网络对会计稳健性和企业创新关系的影响.结果发现:高管社会网络中心度和会计稳健性均可以促进企业创新;但高管社会网络中心度削弱了会计稳健性对企业创新的促进作用.
Commitment is the key to these accounts

International Nuclear Information System (INIS)

Yborra, S.

1996-01-01

Key accounts--A.G.A.'s name for regional and national multi-unit accounts--affect gas load and market share in several ways. Many make their equipment and energy policies and decisions at the corporate or regional level, making gas company sales and marketing efforts to them critical, since multiple installations will likely emanate from a single decision. To survive, chains often mimic each other; a money-saving idea implemented by one chain can lead to others in that market sector copying it. A successful equipment field trial with one of these accounts can lead to others following suit. Chains also can play a critical role in launching a new or emerging technology. It a gas equipment test demonstrate meets the chain's energy goals, it can lead to a significant number of orders, accelerating a product's market penetration, improving manufacturing economies of scale, lowering prices and speeding up delivery times. A.G.A.'s key-accounts program's marketing activities fall into three basic categories: assisting chain clients, either directly or through members; enhancing members' key-account program development through training and networking; and increasing chains' awareness of the benefits of gas energy, equipment and services through national forums such as trade expos, seminars, conferences and press exposure
Error performance analysis in downlink cellular networks with interference management

KAUST Repository

Afify, Laila H.; Elsawy, Hesham; Al-Naffouri, Tareq Y.; Alouini, Mohamed-Slim

2015-01-01

Modeling aggregate network interference in cellular networks has recently gained immense attention both in academia and industry. While stochastic geometry based models have succeeded to account for the cellular network geometry, they mostly
The dimensionality of ecological networks

DEFF Research Database (Denmark)

Eklöf, Anna; Jacob, Ute; Kopp, Jason

2013-01-01

How many dimensions (trait-axes) are required to predict whether two species interact? This unanswered question originated with the idea of ecological niches, and yet bears relevance today for understanding what determines network structure. Here, we analyse a set of 200 ecological networks......, including food webs, antagonistic and mutualistic networks, and find that the number of dimensions needed to completely explain all interactions is small (... the most to explaining network structure. We show that accounting for a few traits dramatically improves our understanding of the structure of ecological networks. Matching traits for resources and consumers, for example, fruit size and bill gape, are the most successful combinations. These results link...
When business networks “kill” social networks

DEFF Research Database (Denmark)

Jackson, Laurel; Young, L.

2016-01-01

that considers the changes to a community's social network and the associated norms emerging from the growing influence of a microfinance providers' network. A case study reports the impact of microfinance on a particular Bangladesh rural community. We show there is a breakdown in traditional social networks...... in this and other poor rural villages brought about by the taking of micro loans when the families have no means of paying them back. This increased indebtedness to NGOs is perpetuating their poverty and diminishing the community's quality of life including their traditions of bounded solidarity, where families...... in the economic structure of rural Bangladesh and changing norms, in particular the changes to traditional forms of financial exchange and associated support and risk management. We conclude that public policy and a different business model that is more accountable and altruistic are needed to guide...
SURFmap: A Network Monitoring Tool Based on the Google Maps API

NARCIS (Netherlands)

Hofstede, R.J.; Hofstede, R. J.; Fioreze, Tiago

2009-01-01

Network monitoring allows network managers to get a better insight in the network traffic transiting in a managed network. In order to make the tasks of a network manager easier, many network monitoring tools are made available for a wide range of purposes (e.g., traffic accounting, performance
The topology of inter-industry relations from the Portuguese national accounts

Science.gov (United States)

Araújo, Tanya; Faustino, Rui

2017-08-01

In last years, the Portuguese economy has gone through a severe adjustment process, affecting almost all industrial sectors, the building blocks of economic structures. Research on economic structural changes has made use of input/output tables to define networks of industrial relations. Here, these networks are induced from output tables of the Portuguese national accounting system, being each inter-industry relation defined by the output made by any two industries for the products that they both produce. The topological analysis of these networks allows to uncover a particular structure that comes out during the Portuguese adjustment program. The evolution of the industrial networks shows an important structural change in 2011-2014, confirming the usefulness of inducting similarity networks from output tables and the consequent promising power of the graph formulation for the analysis of inter-industry relations.
Ranking Entities in Networks via Lefschetz Duality

DEFF Research Database (Denmark)

Aabrandt, Andreas; Hansen, Vagn Lundsgaard; Poulsen, Bjarne

2014-01-01

then be ranked according to how essential their positions are in the network by considering the effect of their respective absences. Defining a ranking of a network which takes the individual position of each entity into account has the purpose of assigning different roles to the entities, e.g. agents......, in the network. In this paper it is shown that the topology of a given network induces a ranking of the entities in the network. Further, it is demonstrated how to calculate this ranking and thus how to identify weak sub-networks in any given network....
Computerized accounting methods. Final report

International Nuclear Information System (INIS)

1994-01-01

This report summarizes the results of the research performed under the Task Order on computerized accounting methods in a period from 03 August to 31 December 1994. Computerized nuclear material accounting methods are analyzed and evaluated. Selected methods are implemented in a hardware-software complex developed as a prototype of the local network-based CONMIT system. This complex has been put into trial operation for test and evaluation of the selected methods at two selected ''Kurchatov Institute'' Russian Research Center (''KI'' RRC) nuclear facilities. Trial operation is carried out since the beginning of Initial Physical Inventory Taking in these facilities that was performed in November 1994. Operation of CONMIT prototype system was demonstrated in the middle of December 1994. Results of evaluation of CONMIT prototype system features and functioning under real operating conditions are considered. Conclusions are formulated on the ways of further development of computerized nuclear material accounting methods. The most important conclusion is a need to strengthen computer and information security features supported by the operating environment. Security provisions as well as other LANL Client/Server System approaches being developed by Los Alamos National Laboratory are recommended for selection of software and hardware components to be integrated into production version of CONMIT system for KI RRC
Bayesian networks improve causal environmental ...

Science.gov (United States)

Rule-based weight of evidence approaches to ecological risk assessment may not account for uncertainties and generally lack probabilistic integration of lines of evidence. Bayesian networks allow causal inferences to be made from evidence by including causal knowledge about the problem, using this knowledge with probabilistic calculus to combine multiple lines of evidence, and minimizing biases in predicting or diagnosing causal relationships. Too often, sources of uncertainty in conventional weight of evidence approaches are ignored that can be accounted for with Bayesian networks. Specifying and propagating uncertainties improve the ability of models to incorporate strength of the evidence in the risk management phase of an assessment. Probabilistic inference from a Bayesian network allows evaluation of changes in uncertainty for variables from the evidence. The network structure and probabilistic framework of a Bayesian approach provide advantages over qualitative approaches in weight of evidence for capturing the impacts of multiple sources of quantifiable uncertainty on predictions of ecological risk. Bayesian networks can facilitate the development of evidence-based policy under conditions of uncertainty by incorporating analytical inaccuracies or the implications of imperfect information, structuring and communicating causal issues through qualitative directed graph formulations, and quantitatively comparing the causal power of multiple stressors on value
A Taxonomy on Accountability and Privacy Issues in Smart Grids

Science.gov (United States)

Naik, Ameya; Shahnasser, Hamid

2017-07-01

Cyber-Physical Systems (CPS) are combinations of computation, networking, and physical processes. Embedded computers and networks monitor control the physical processes, which affect computations and vice versa. Two applications of cyber physical systems include health-care and smart grid. In this paper, we have considered privacy aspects of cyber-physical system applicable to smart grid. Smart grid in collaboration with different stockholders can help in the improvement of power generation, communication, circulation and consumption. The proper management with monitoring feature by customers and utility of energy usage can be done through proper transmission and electricity flow; however cyber vulnerability could be increased due to an increased assimilation and linkage. This paper discusses various frameworks and architectures proposed for achieving accountability in smart grids by addressing privacy issues in Advance Metering Infrastructure (AMI). This paper also highlights additional work needed for accountability in more precise specifications such as uncertainty or ambiguity, indistinct, unmanageability, and undetectably.
Multilayer network modeling of integrated biological systems. Comment on "Network science of biological systems at different scales: A review" by Gosak et al.

Science.gov (United States)

De Domenico, Manlio

2018-03-01

Biological systems, from a cell to the human brain, are inherently complex. A powerful representation of such systems, described by an intricate web of relationships across multiple scales, is provided by complex networks. Recently, several studies are highlighting how simple networks - obtained by aggregating or neglecting temporal or categorical description of biological data - are not able to account for the richness of information characterizing biological systems. More complex models, namely multilayer networks, are needed to account for interdependencies, often varying across time, of biological interacting units within a cell, a tissue or parts of an organism.
Combining region- and network-level brain-behavior relationships in a structural equation model.

Science.gov (United States)

Bolt, Taylor; Prince, Emily B; Nomi, Jason S; Messinger, Daniel; Llabre, Maria M; Uddin, Lucina Q

2018-01-15

Brain-behavior associations in fMRI studies are typically restricted to a single level of analysis: either a circumscribed brain region-of-interest (ROI) or a larger network of brain regions. However, this common practice may not always account for the interdependencies among ROIs of the same network or potentially unique information at the ROI-level, respectively. To account for both sources of information, we combined measurement and structural components of structural equation modeling (SEM) approaches to empirically derive networks from ROI activity, and to assess the association of both individual ROIs and their respective whole-brain activation networks with task performance using three large task-fMRI datasets and two separate brain parcellation schemes. The results for working memory and relational tasks revealed that well-known ROI-performance associations are either non-significant or reversed when accounting for the ROI's common association with its corresponding network, and that the network as a whole is instead robustly associated with task performance. The results for the arithmetic task revealed that in certain cases, an ROI can be robustly associated with task performance, even when accounting for its associated network. The SEM framework described in this study provides researchers additional flexibility in testing brain-behavior relationships, as well as a principled way to combine ROI- and network-levels of analysis. Copyright © 2017 Elsevier Inc. All rights reserved.
Constructions of accountability in child protection workers decision-making processes

DEFF Research Database (Denmark)

Schrøder, Ida Marie

2014-01-01

collected from three Danish local governments and consists of 24 qualitative interviews with child protection workers, leaders and economic consultants, 12 observations of team meetings and a quantitative survey of 150 cases. The study ends summer 2014 and the results of the research will be utilized...... construction of accountability as relational effects of these new forms of accounting practice. The paper draws on the preliminary results from a 2 ½ year mixed method study of how budgeting and accounting practice influences the processes of decision-making in child protection work. The data has been...... systems – such as setting standards or deciding on the delegation of decision-making authority. Using Actor-network theory as a methodological and analytical approach, it furthermore becomes clear how the types of accountability are enacted as effects, not only by the technologies offered to support...

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

Directory of Open Access Journals (Sweden)

Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.
Universal Service Obligations: The Role of Subsidization Schemes and the Consequences of Accounting Separation

International Nuclear Information System (INIS)

Mirabel, F.; Poudou, J.C.; Roland, M.

2007-01-01

This paper (i) highlights the role that unit subsidies can play in the compensation scheme of a Universal Service Obligation (USO), and (ii) shows that welfare may be reduced when regulation requires accounting separation of network activities for vertically integrated USO providers. This suggests that accounting separation should be avoided when a USO is implemented. (authors)
On Applicability of Network Coding Technique for 6LoWPAN-based Sensor Networks.

Science.gov (United States)

Amanowicz, Marek; Krygier, Jaroslaw

2018-05-26

In this paper, the applicability of the network coding technique in 6LoWPAN-based sensor multihop networks is examined. The 6LoWPAN is one of the standards proposed for the Internet of Things architecture. Thus, we can expect the significant growth of traffic in such networks, which can lead to overload and decrease in the sensor network lifetime. The authors propose the inter-session network coding mechanism that can be implemented in resource-limited sensor motes. The solution reduces the overall traffic in the network, and in consequence, the energy consumption is decreased. Used procedures take into account deep header compressions of the native 6LoWPAN packets and the hop-by-hop changes of the header structure. Applied simplifications reduce signaling traffic that is typically occurring in network coding deployments, keeping the solution usefulness for the wireless sensor networks with limited resources. The authors validate the proposed procedures in terms of end-to-end packet delay, packet loss ratio, traffic in the air, total energy consumption, and network lifetime. The solution has been tested in a real wireless sensor network. The results confirm the efficiency of the proposed technique, mostly in delay-tolerant sensor networks.
47 CFR 32.2426 - Intrabuilding network cable.

Science.gov (United States)

2010-10-01

... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2426... company's side of the demarcation point or standard network interface inside subscribers' buildings or... of cleaning manholes and ducts in connection with construction work and the cost of permits and...
Buffer sizing for multi-hop networks

KAUST Repository

Shihada, Basem

2014-01-28

A cumulative buffer may be defined for an interference domain in a wireless mesh network and distributed among nodes in the network to maintain or improve capacity utilization of network resources in the interference domain without increasing packet queuing delay times. When an interference domain having communications links sharing resources in a network is identified, a cumulative buffer size is calculated. The cumulative buffer may be distributed among buffers in each node of the interference domain according to a simple division or according to a cost function taking into account a distance of the communications link from the source and destination. The network may be monitored and the cumulative buffer size recalculated and redistributed when the network conditions change.
The first stage of BFS integrated system for nuclear materials control and accounting. Final report

International Nuclear Information System (INIS)

1996-09-01

The BFS computerized accounting system is a network-based one. It runs in a client/server mode. The equipment used in the system includes a computer network consisting of: One server computer system, including peripheral hardware and three client computer systems. The server is located near the control room of the BFS-2 facility outside of the 'stone sack' to ensure access during operation of the critical assemblies. Two of the client computer systems are located near the assembly tables of the BFS-1 and BFS-2 facilities while the third one being the Fissile Material Storage. This final report details the following topics: Computerized nuclear material accounting methods; The portal monitoring system; Test and evaluation of item control technology; Test and evaluation of radiation based nuclear material measurement equipment; and The integrated demonstration of nuclear material control and accounting methods
A Quantum Cryptography Communication Network Based on Software Defined Network

Directory of Open Access Journals (Sweden)

Zhang Hongliang

2018-01-01

Full Text Available With the development of the Internet, information security has attracted great attention in today’s society, and quantum cryptography communication network based on quantum key distribution (QKD is a very important part of this field, since the quantum key distribution combined with one-time-pad encryption scheme can guarantee the unconditional security of the information. The secret key generated by quantum key distribution protocols is a very valuable resource, so making full use of key resources is particularly important. Software definition network (SDN is a new type of network architecture, and it separates the control plane and the data plane of network devices through OpenFlow technology, thus it realizes the flexible control of the network resources. In this paper, a quantum cryptography communication network model based on SDN is proposed to realize the flexible control of quantum key resources in the whole cryptography communication network. Moreover, we propose a routing algorithm which takes into account both the hops and the end-to-end availible keys, so that the secret key generated by QKD can be used effectively. We also simulate this quantum cryptography communication network, and the result shows that based on SDN and the proposed routing algorithm the performance of this network is improved since the effective use of the quantum key resources.
Optimal Software Strategies in the Presence of Network Externalities

Science.gov (United States)

Liu, Yipeng

2009-01-01

Network externalities or alternatively termed network effects are pervasive in computer software markets. While software vendors consider pricing strategies, they must also take into account the impact of network externalities on their sales. My main interest in this research is to describe a firm's strategies and behaviors in the presence of…
ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.
Development of a comprehensive nuclear materials accountancy system at JAEA

International Nuclear Information System (INIS)

Takeda, Hideyuki; Usami, Masayuki; Hirosawa, Naonori; Fujita, Yoshihisa; Kodani, Yoshiki; Komata, Kazuhiro

2007-01-01

The Japan Atomic Energy Agency (JAEA) is submitting various types of accounting reports of international controlled materials to the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) based on domestic laws and regulations. JAEA developed a comprehensive Nuclear Material Accountancy System to achieve uniform management of the data of each facility by using a company-wide database. Personal computers in each facility are connected throughout the company using an in-house network to create the comprehensive Nuclear Material Accountancy System. This System uses personal computers to facilitate timely communication and for easy maintenance and operation. Efficient data processing and quality control functions for accountancy reporting are also realized by this System. In addition, the System has the ability to extract and summarize data about Plutonium Management in the company for public announcement. This report introduces and describes the details and functions of this System. (author)
Assessing the quality of teleconsultations in a store-and-forward telemedicine network -- long-term monitoring taking into account differences between cases

Directory of Open Access Journals (Sweden)

Richard eWootton

2014-10-01

Full Text Available We have previously proposed a method for assessing the quality of individual teleconsultation cases; this paper proposes an additional step to allow the long-term monitoring of quality. The basic scenario is a teleconsultation system (aka an e-referral system or a tele-expertise system where the referrer posts a question about a clinical case, the question is relayed to an appropriate expert, and the chosen expert provides an answer. The people running this system want assurances that it is stable, i.e. they want routine quality assurance information about the output from the process. This requires two things. It needs a method of assessing the quality of individual patient consultations. And it needs a method for taking into account differences between patients, so that these quality assessments can be compared longitudinally. Building on the previously proposed methodology, the present paper proposes two techniques for measuring the difficulty posed by a particular teleconsultation. The first is an indirect method, similar to a willingness to pay economic estimation. The second is a direct method. Using these two methods with real data from a telemedicine network showed that the first method was feasible, but did not produce useful results in a pilot trial. The second method, while more laborious, was also feasible and did produce useful results. Thus when output quality is measured, an allowance can be made for the characteristics of the case submitted. This means that fluctuations in output quality can be attributed to variations in the process (network or to variations in the raw materials (queries submitted to the network. Long-term quality assurance should assist those providing telemedicine services in low-resource settings to ensure that the services are operated effectively and efficiently, despite the constraints and complexities of the environment.
Cognitive, Heterogeneous and Reconfigurable Optical Networks: The CHRON Project

DEFF Research Database (Denmark)

Caballero Jambrina, Antonio; Borkowski, Robert; de Miguel, Ignacio

2014-01-01

. The incorporation of cognitive techniques can help to optimize a network by employing mechanisms that can observe, act, learn and improve network performance, taking into account end-to-end goals. The EU project CHRON: Cognitive Heterogeneous Reconfigurable Optical Network proposes a strategy to efficiently control...... the network by implementing cognition. In this paper we present a survey of different techniques developed throughout the course of the project to apply cognition in future optical networks....
On the rationality of network development : the case of the Belgian highway network

OpenAIRE

Vanoutrive, Thomas; Damme, Van, Ilja; De Block, Greet

2016-01-01

Abstract: The development of transport networks has been explained, predicted and planned using a variety of methodological approaches. These range from narrative historical accounts to the application of models borrowed from the natural sciences, the latter being predominant in the field of transport economics. Probably the most remarkable example is the mimicking of highway networks by slime mould in Petri dishes. The aim of this paper is to examine and compare methods used to hypothesise o...
Heating networks and domestic central heating systems

Energy Technology Data Exchange (ETDEWEB)

Kamler, W; Wasilewski, W

1976-08-01

This is a comprehensive survey of the 26 contributions from 8 European countries submitted to the 3rd International District Heating Conference in Warsaw held on the subject 'Heating Networks and Domestic Central Heating Systems'. The contributions are grouped according to 8 groups of subjects: (1) heat carriers and their parameters; (2) system of heating networks; (3) calculation and optimization of heating networks; (4) construction of heating networks; (5) operation control and automation; (6) operational problems; (7) corrosion problems; and (8) methods of heat accounting.
Corporate Social Networking: Risks and Opportunities

OpenAIRE

Straumsheim, Jan Henrik Schou

2011-01-01

Social networks have seen an explosive growth over the last few years, with the most popular online services totaling over half a billion users. These networks have started permeating several aspects of our daily lives: for example by changing the ways we communicate with our friends and family, share media and organize events. Popular social networking websites like Facebook and Twitter now account for over half of the content shared on the web. Norwegian businesses are taking note, and are ...
Labeling Actors and Uncovering Causal Accounts of Their States in Social Networks and Social Media

Science.gov (United States)

Bui, Ngot P.

2016-01-01

The emergence of social networks and social media has resulted in exponential increase in the amount of data that link diverse types of richly structured digital objects e.g., individuals, articles, images, videos, music, etc. Such data are naturally represented as heterogeneous networks with multiple types of objects e.g., actors, video,…
Classification of Franchise Networks in the Retail Trade

OpenAIRE

Grygorenko Tetyana M.

2016-01-01

The article clarifies the definitions of the concepts of «franchise network», «franchise trade network», «franchise retail network», which is substantiated by the lack of a unified approach to interpretation of these concepts. The classification of franchise networks in the retail trade taking into account peculiarities in the operation of this sub-sector of the market economy is developed; classification attributes are identified and types of franchise retail chains are cha...
Transnational Chinese Students' Literacy and Networking Practices

Science.gov (United States)

Wang, Xiqiao

2017-01-01

Situated in the context of a first-year writing course at a Midwestern public university in the United States, this study examines Chinese international students' networking practices through the mediation of WeChat, a popular social networking application for smartphones. Based on interviews with 36 students and detailed accounts of one focal…
Pore Network Modeling: Alternative Methods to Account for Trapping and Spatial Correlation

KAUST Repository

De La Garza Martinez, Pablo

2016-05-01

Pore network models have served as a predictive tool for soil and rock properties with a broad range of applications, particularly in oil recovery, geothermal energy from underground reservoirs, and pollutant transport in soils and aquifers [39]. They rely on the representation of the void space within porous materials as a network of interconnected pores with idealised geometries. Typically, a two-phase flow simulation of a drainage (or imbibition) process is employed, and by averaging the physical properties at the pore scale, macroscopic parameters such as capillary pressure and relative permeability can be estimated. One of the most demanding tasks in these models is to include the possibility of fluids to remain trapped inside the pore space. In this work I proposed a trapping rule which uses the information of neighboring pores instead of a search algorithm. This approximation reduces the simulation time significantly and does not perturb the accuracy of results. Additionally, I included spatial correlation to generate the pore sizes using a matrix decomposition method. Results show higher relative permeabilities and smaller values for irreducible saturation, which emphasizes the effects of ignoring the intrinsic correlation seen in pore sizes from actual porous media. Finally, I implemented the algorithm from Raoof et al. (2010) [38] to generate the topology of a Fontainebleau sandstone by solving an optimization problem using the steepest descent algorithm with a stochastic approximation for the gradient. A drainage simulation is performed on this representative network and relative permeability is compared with published results. The limitations of this algorithm are discussed and other methods are suggested to create a more faithful representation of the pore space.
Pore Network Modeling: Alternative Methods to Account for Trapping and Spatial Correlation

KAUST Repository

De La Garza Martinez, Pablo

2016-01-01

Pore network models have served as a predictive tool for soil and rock properties with a broad range of applications, particularly in oil recovery, geothermal energy from underground reservoirs, and pollutant transport in soils and aquifers [39]. They rely on the representation of the void space within porous materials as a network of interconnected pores with idealised geometries. Typically, a two-phase flow simulation of a drainage (or imbibition) process is employed, and by averaging the physical properties at the pore scale, macroscopic parameters such as capillary pressure and relative permeability can be estimated. One of the most demanding tasks in these models is to include the possibility of fluids to remain trapped inside the pore space. In this work I proposed a trapping rule which uses the information of neighboring pores instead of a search algorithm. This approximation reduces the simulation time significantly and does not perturb the accuracy of results. Additionally, I included spatial correlation to generate the pore sizes using a matrix decomposition method. Results show higher relative permeabilities and smaller values for irreducible saturation, which emphasizes the effects of ignoring the intrinsic correlation seen in pore sizes from actual porous media. Finally, I implemented the algorithm from Raoof et al. (2010) [38] to generate the topology of a Fontainebleau sandstone by solving an optimization problem using the steepest descent algorithm with a stochastic approximation for the gradient. A drainage simulation is performed on this representative network and relative permeability is compared with published results. The limitations of this algorithm are discussed and other methods are suggested to create a more faithful representation of the pore space.

Effect of dataset selection on the topological interpretation of protein interaction networks

Directory of Open Access Journals (Sweden)

Robertson David L

2005-09-01

Full Text Available Abstract Background Studies of the yeast protein interaction network have revealed distinct correlations between the connectivity of individual proteins within the network and the average connectivity of their neighbours. Although a number of biological mechanisms have been proposed to account for these findings, the significance and influence of the specific datasets included in these studies has not been appreciated adequately. Results We show how the use of different interaction data sets, such as those resulting from high-throughput or small-scale studies, and different modelling methodologies for the derivation pair-wise protein interactions, can dramatically change the topology of these networks. Furthermore, we show that some of the previously reported features identified in these networks may simply be the result of experimental or methodological errors and biases. Conclusion When performing network-based studies, it is essential to define what is meant by the term "interaction" and this must be taken into account when interpreting the topologies of the networks generated. Consideration must be given to the type of data included and appropriate controls that take into account the idiosyncrasies of the data must be selected
Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs

OpenAIRE

Stafford, Anne; Acerete, Basilio; Stapleton, Pam

2010-01-01

Governments increasingly use private finance to fund roads infrastructure. In particular the European Commission has promoted the use of public private partnerships (PPPs) to deliver the projects forming the trans-European Network. This use of private finance raises important questions about how public monies and assets are accounted for. The paper examines, first, accounting in both public and private sectors for roads PPPs in Spain and the UK, countries which not only have considerable expe...
Nonlinear threshold Boolean automata networks and phase transitions

OpenAIRE

Demongeot, Jacques; Sené, Sylvain

2010-01-01

In this report, we present a formal approach that addresses the problem of emergence of phase transitions in stochastic and attractive nonlinear threshold Boolean automata networks. Nonlinear networks considered are informally defined on the basis of classical stochastic threshold Boolean automata networks in which specific interaction potentials of neighbourhood coalition are taken into account. More precisely, specific nonlinear terms compose local transition functions that define locally t...
The influence of tie strength on evolutionary games on networks: An empirical investigation

Science.gov (United States)

Buesser, Pierre; Peña, Jorge; Pestelacci, Enea; Tomassini, Marco

2011-11-01

Extending previous work on unweighted networks, we present here a systematic numerical investigation of standard evolutionary games on weighted networks. In the absence of any reliable model for generating weighted social networks, we attribute weights to links in a few ways supported by empirical data ranging from totally uncorrelated to weighted bipartite networks. The results of the extensive simulation work on standard complex network models show that, except in a case that does not seem to be common in social networks, taking the tie strength into account does not change in a radical manner the long-run steady-state behavior of the studied games. Besides model networks, we also included a real-life case drawn from a coauthorship network. In this case also, taking the weights into account only changes the results slightly with respect to the raw unweighted graph, although to draw more reliable conclusions on real social networks many more cases should be studied as these weighted networks become available.
Is agritourism eco-friendly? A comparison between agritourisms and other farms in Italy using farm accountancy data network dataset.

Science.gov (United States)

Mastronardi, Luigi; Giaccio, Vincenzo; Giannelli, Agostino; Scardera, Alfonso

2015-01-01

This paper presents the results of research regarding the environmental performances of Italian farms with agritourism compared with farms without agritourism. In Italy, agritourism is considered an agricultural activity and can only be performed by a farmer. Moreover, Italian national legislation forces the farmer to dedicate himself mainly to traditional farming, rather than to tourism activities. For this reason, environmental performances have been highlighted by analyzing only features and production systems of the farms. By utilizing the most frequent indicators used in studies regarding sustainability, the authors show how Italian agritourisms tend to develop more environmentally friendly agricultural methods, which have a positive impact on biodiversity, landscape and natural resources. The empirical analysis is based on the Italian FADN (Farm Accountancy Data Network) dataset. The European FADN was created to represent farms' technical and economic operation in the European Union and on which it drafts the agricultural and rural policies. The dichotomous structure of the dependent variable (presence or absence of agritourism at the farm) has a propensity for an assessment method based on Binary Response Model Regression.
Negative Attitudes, Network and Education

DEFF Research Database (Denmark)

Bennett, Patrick; la Cour, Lisbeth; Larsen, Birthe

, the impact of negative attitudes and networking taking into account that these parameters may influence high and uneducated workers as well as immigrants and natives differently, creating different incentives to acquire education for the two ethnic groups. Using rich Danish administrative data, this paper......This paper explores potential explanations behind the educational gap between young natives and immigrants using two measures, negative attitudes towards immigrants and networking, which may influence natives and immigrants differently. The paper considers, both theoretically and empirically...... finds evidence that greater negative attitudes increase incentives for males to acquire education and that networking also increases immigrant education....
Wireless home networking for dummies

CERN Document Server

Briere, Danny; Ferris, Edward

2010-01-01

The perennial bestseller shows you how share your files and Internet connection across a wireless network. Fully updated for Windows 7 and Mac OS X Snow Leopard, this new edition of this bestseller returns with all the latest in wireless standards and security. This fun and friendly guide shows you how to integrate your iPhone, iPod touch, smartphone, or gaming system into your home network. Veteran authors escort you through the various financial and logisitical considerations that you need to take into account before building a wireless network at home.: Covers the basics of planning, instal
MIMO Communication for Cellular Networks

CERN Document Server

Huang, Howard; Venkatesan, Sivarama

2012-01-01

As the theoretical foundations of multiple-antenna techniques evolve and as these multiple-input multiple-output (MIMO) techniques become essential for providing high data rates in wireless systems, there is a growing need to understand the performance limits of MIMO in practical networks. To address this need, MIMO Communication for Cellular Networks presents a systematic description of MIMO technology classes and a framework for MIMO system design that takes into account the essential physical-layer features of practical cellular networks. In contrast to works that focus on the theoretical performance of abstract MIMO channels, MIMO Communication for Cellular Networks emphasizes the practical performance of realistic MIMO systems. A unified set of system simulation results highlights relative performance gains of different MIMO techniques and provides insights into how best to use multiple antennas in cellular networks under various conditions. MIMO Communication for Cellular Networks describes single-user,...
Dynamic Optical Networks for Future Internet Environments

Science.gov (United States)

Matera, Francesco

2014-05-01

This article reports an overview on the evolution of the optical network scenario taking into account the exponential growth of connected devices, big data, and cloud computing that is driving a concrete transformation impacting the information and communication technology world. This hyper-connected scenario is deeply affecting relationships between individuals, enterprises, citizens, and public administrations, fostering innovative use cases in practically any environment and market, and introducing new opportunities and new challenges. The successful realization of this hyper-connected scenario depends on different elements of the ecosystem. In particular, it builds on connectivity and functionalities allowed by converged next-generation networks and their capacity to support and integrate with the Internet of Things, machine-to-machine, and cloud computing. This article aims at providing some hints of this scenario to contribute to analyze impacts on optical system and network issues and requirements. In particular, the role of the software-defined network is investigated by taking into account all scenarios regarding data centers, cloud computing, and machine-to-machine and trying to illustrate all the advantages that could be introduced by advanced optical communications.
Safeguarding on-line accountability data

International Nuclear Information System (INIS)

Carlson, R.L.

1980-06-01

HEDL is developing a computerized accountability system that addresses the concerns of data access and data protection. The system utilizes a distributed processing network with transaction oriented software. Microprocessor controlled data accumulation stations are utilized which permit data editing to reduce errors, while maintaining several levels of backup protection. Software changes are allowed only after thorough review, protected by passwording, and are overchecked by audit. Protection against misuse by unauthorized individuals utilizes extensive physical security of the computer and the remote terminals. The positive identification devices and strict software control ensure that individuals cannot subvert the system without leaving an audit trail of their actions. This serves as a deterrent against malevolent acts by the authorized user
How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and
The modular organization of human anatomical brain networks: Accounting for the cost of wiring

Directory of Open Access Journals (Sweden)

Richard F. Betzel

2017-02-01

Full Text Available Brain networks are expected to be modular. However, existing techniques for estimating a network’s modules make it difficult to assess the influence of organizational principles such as wiring cost reduction on the detected modules. Here we present a modification of an existing module detection algorithm that allowed us to focus on connections that are unexpected under a cost-reduction wiring rule and to identify modules from among these connections. We applied this technique to anatomical brain networks and showed that the modules we detected differ from those detected using the standard technique. We demonstrated that these novel modules are spatially distributed, exhibit unique functional fingerprints, and overlap considerably with rich clubs, giving rise to an alternative and complementary interpretation of the functional roles of specific brain regions. Finally, we demonstrated that, using the modified module detection approach, we can detect modules in a developmental dataset that track normative patterns of maturation. Collectively, these findings support the hypothesis that brain networks are composed of modules and provide additional insight into the function of those modules.
ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.
Sustainable competitive advantage for accountable care organizations.

Science.gov (United States)

Macfarlane, Michael Alex

2014-01-01

In the current period of health industry reform, accountable care organizations (ACOs) have emerged as a new model for the delivery of high-quality and cost-effective healthcare. However, few ACOs operate in direct competition with one another, and the accountable care business model has yet to present a means of continually developing new marginal value for patients and network partners. With value-based purchasing and patient consumerism strengthening as market forces, ACOs must build organizational sustainability and competitive advantage to meet the value demands set by customers and competitors. This essay proposes a strategy, adapted from the disciplines of agile software development and Lean product development, through which ACOs can engage internal and external customers in the development of new products that will provide sustainability and competitive advantage to the organization by decreasing waste in development, promoting specialized knowledge, and closely targeting customer value.
Investigating physics learning with layered student interaction networks

DEFF Research Database (Denmark)

Bruun, Jesper; Traxler, Adrienne

Centrality in student interaction networks (SINs) can be linked to variables like grades [1], persistence [2], and participation [3]. Recent efforts in the field of network science have been done to investigate layered - or multiplex - networks as mathematical objects [4]. These networks can be e......, this study investigates how target entropy [5,1] and pagerank [6,7] are affected when we take time and modes of interaction into account. We present our preliminary models and results and outline our future work in this area....
Accounting Fundamentals for Non-Accountants

Science.gov (United States)

The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.
Epidemics in adaptive networks with community structure

Science.gov (United States)

Shaw, Leah; Tunc, Ilker

2010-03-01

Models for epidemic spread on static social networks do not account for changes in individuals' social interactions. Recent studies of adaptive networks have modeled avoidance behavior, as non-infected individuals try to avoid contact with infectives. Such models have not generally included realistic social structure. Here we study epidemic spread on an adaptive network with community structure. We model the effect of heterogeneous communities on infection levels and epidemic extinction. We also show how an epidemic can alter the community structure.
A core eating network and its modulations underlie diverse eating phenomena

NARCIS (Netherlands)

Chen, Jing|info:eu-repo/dai/nl/411887548; Papies, Esther K.|info:eu-repo/dai/nl/304832766; Barsalou, Lawrence W.

2016-01-01

We propose that a core eating network and its modulations account for much of what is currently known about the neural activity underlying a wide range of eating phenomena in humans (excluding homeostasis and related phenomena). The core eating network is closely adapted from a network that Kaye,
Stochastic fluctuations and the detectability limit of network communities.

Science.gov (United States)

Floretta, Lucio; Liechti, Jonas; Flammini, Alessandro; De Los Rios, Paolo

2013-12-01

We have analyzed the detectability limits of network communities in the framework of the popular Girvan and Newman benchmark. By carefully taking into account the inevitable stochastic fluctuations that affect the construction of each and every instance of the benchmark, we come to the conclusion that the native, putative partition of the network is completely lost even before the in-degree/out-degree ratio becomes equal to that of a structureless Erdös-Rényi network. We develop a simple iterative scheme, analytically well described by an infinite branching process, to provide an estimate of the true detectability limit. Using various algorithms based on modularity optimization, we show that all of them behave (semiquantitatively) in the same way, with the same functional form of the detectability threshold as a function of the network parameters. Because the same behavior has also been found by further modularity-optimization methods and for methods based on different heuristics implementations, we conclude that indeed a correct definition of the detectability limit must take into account the stochastic fluctuations of the network construction.
Analysis Of Packets Delay In Wireless Data Networks

Directory of Open Access Journals (Sweden)

Krivchenkov Aleksandr

2015-12-01

Full Text Available The networks with wireless links for automation control applications traffic transmission when packets have small size and application payload is predictable are under consideration. Analytical model for packets delay on their propagation path through the network is proposed. Estimations for network architectures based on WiFi and Bluetooth wireless technologies are made. The specifications for physical layer 802.11 a/b/g/n and 802.15.1 are under consideration. Analytical and experimental results for delivered network bandwidth for different network architecture, traffic structure and wireless technologies were compared to validate that basic mechanisms are correctly taken into account in the model. It is shown that basic effects are taken into account and further accuracy “improvement” of the model will give not more than 5%. As a result that is important for automation control applications we have reliably received the lowest possible level for packets delay in one wireless link. For 802.11 it is of order of 0.2 ms, for 802.15.1 it is 1.25 ms and is true when application packet can be transferred by one data frame.

Accounting for social accountability: developing critiques of social accountability within medical education.

Science.gov (United States)

Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

2014-01-01

The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.
Involved accounting and control in health care : Different perceptions of management accounting and control systems in the Dutch branch of nursing homes, homes for the elderly and homecare

NARCIS (Netherlands)

Wil van Erp

2014-01-01

The purpose of this study is to explore why and how Management Accounting and Control Systems (MACS) enact and are enacted upon in the Dutch branch of nursing homes, homes for the elderly and home care. In search for answers, this study chooses an actor-network theory (ANT) perspective combined with
Accounting for water management issues within hydrological simulation: Alternative modelling options and a network optimization approach

Science.gov (United States)

Efstratiadis, Andreas; Nalbantis, Ioannis; Rozos, Evangelos; Koutsoyiannis, Demetris

2010-05-01

In mixed natural and artificialized river basins, many complexities arise due to anthropogenic interventions in the hydrological cycle, including abstractions from surface water bodies, groundwater pumping or recharge and water returns through drainage systems. Typical engineering approaches adopt a multi-stage modelling procedure, with the aim to handle the complexity of process interactions and the lack of measured abstractions. In such context, the entire hydrosystem is separated into natural and artificial sub-systems or components; the natural ones are modelled individually, and their predictions (i.e. hydrological fluxes) are transferred to the artificial components as inputs to a water management scheme. To account for the interactions between the various components, an iterative procedure is essential, whereby the outputs of the artificial sub-systems (i.e. abstractions) become inputs to the natural ones. However, this strategy suffers from multiple shortcomings, since it presupposes that pure natural sub-systems can be located and that sufficient information is available for each sub-system modelled, including suitable, i.e. "unmodified", data for calibrating the hydrological component. In addition, implementing such strategy is ineffective when the entire scheme runs in stochastic simulation mode. To cope with the above drawbacks, we developed a generalized modelling framework, following a network optimization approach. This originates from the graph theory, which has been successfully implemented within some advanced computer packages for water resource systems analysis. The user formulates a unified system which is comprised of the hydrographical network and the typical components of a water management network (aqueducts, pumps, junctions, demand nodes etc.). Input data for the later include hydraulic properties, constraints, targets, priorities and operation costs. The real-world system is described through a conceptual graph, whose dummy properties
National network of environment radioactivity measurements. Press kit

International Nuclear Information System (INIS)

2010-01-01

This document first presents the objectives, challenges, context, operation and actors of the French national network of environment radioactivity measurements. It discusses the reasons for these measurements, the way they are performed, who perform them and how they are transmitted to the national network. It describes the quality policy for these measurements, and how this network is at the service of authorities, experts and population. It outlines the originality of the French approach within the European Union, and how this network takes the population expectations and their evolution into account
77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

2012-07-25

... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...
Network Dynamics of Innovation Processes

Science.gov (United States)

Iacopini, Iacopo; Milojević, Staša; Latora, Vito

2018-01-01

We introduce a model for the emergence of innovations, in which cognitive processes are described as random walks on the network of links among ideas or concepts, and an innovation corresponds to the first visit of a node. The transition matrix of the random walk depends on the network weights, while in turn the weight of an edge is reinforced by the passage of a walker. The presence of the network naturally accounts for the mechanism of the "adjacent possible," and the model reproduces both the rate at which novelties emerge and the correlations among them observed empirically. We show this by using synthetic networks and by studying real data sets on the growth of knowledge in different scientific disciplines. Edge-reinforced random walks on complex topologies offer a new modeling framework for the dynamics of correlated novelties and are another example of coevolution of processes and networks.
Physical Layer Network Coding

DEFF Research Database (Denmark)

Fukui, Hironori; Yomo, Hironori; Popovski, Petar

2013-01-01

of interfering nodes and usage of spatial reservation mechanisms. Specifically, we introduce a reserved area in order to protect the nodes involved in two-way relaying from the interference caused by neighboring nodes. We analytically derive the end-to-end rate achieved by PLNC considering the impact......Physical layer network coding (PLNC) has the potential to improve throughput of multi-hop networks. However, most of the works are focused on the simple, three-node model with two-way relaying, not taking into account the fact that there can be other neighboring nodes that can cause....../receive interference. The way to deal with this problem in distributed wireless networks is usage of MAC-layer mechanisms that make a spatial reservation of the shared wireless medium, similar to the well-known RTS/CTS in IEEE 802.11 wireless networks. In this paper, we investigate two-way relaying in presence...
Facebook e accountability: um estudo de caso da fanpage da presidente Dilma Rousseff

Directory of Open Access Journals (Sweden)

Brenda Parmeggiani

2015-04-01

Full Text Available The emergence of new digital technologies creates expectations about new forms of communication, including in politics and political communication. Including, the public clamors for accountability mechanisms nowadays. Therefore, we ask: Can Facebook be used as an accountability tool? The study, firstly, requires a discussion on key concepts such as accountability, transparency and publicity, as well as a brief history of the Social Networking Sites (SRS. Based on these considerations, we conclude that Facebook can indeed be used as an instrument of accountability, but it is not by nature. Thus, we develop an analysis of the case of Dilma Rousseff’s fanpage. While the potential of digital media to perform such a task is clear, it appears that the page of the Brazilian president in SRS does not accomplish this purpose.
Social network utilization (Facebook) & e-Professionalism among medical students.

Science.gov (United States)

Jawaid, Masood; Khan, Muhammad Hassaan; Bhutto, Shahzadi Nisar

2015-01-01

To find out the frequency and contents of online social networking (Facebook) among medical students of Dow University of Health Sciences. The sample of the study comprised of final year students of two medical colleges of Dow University of Health Sciences - Karachi. Systematic search for the face book profiles of the students was carried out with a new Facebook account. In the initial phase of search, it was determined whether each student had a Facebook account and the status of account as ''private'' ''intermediate'' or ''public'' was also sought. In the second phase of the study, objective information including gender, education, personal views, likes, tag pictures etc. were recorded for the publicly available accounts. An in depth qualitative content analysis of the public profiles of ten medical students, selected randomly with the help of random number generator technique was conducted. Social networking with Facebook is common among medical students with 66.9% having an account out of a total 535 students. One fifth of profiles 18.9% were publicly open, 36.6% profiles were private and 56.9% were identified to have an intermediate privacy setting, having customized settings for the profile information. In-depth analysis of some public profiles showed that potentially unprofessional material mostly related to violence and politics was posted by medical students. The usage of social network (Facebook) is very common among students of the university. Some unprofessional posts were also found on students' profiles mostly related to violence and politics.
Investigating solvability and complexity of linear active networks by means of matroids

DEFF Research Database (Denmark)

Petersen, Bjørn

1979-01-01

The solvability and complexity problems of finear active network are approached from a purely combinatorial point of view, using the concepts of matroid theory. Since the method is purely combinatorial, we take into account the network topology alone. Under this assumption necessary and sufficient...... conditions are given for the unique solvablity of linear active networks. The complexity and the number of dc-eigenfrequencies are also given. The method enables.you to decide if degeneracies are due to the topology alone, or if they are caused by special relations among network parameter values....... If the network parameter values are taken into account, the complexity and number of dc-eigenfrequencies given by the method, are only upper and lower bounds, respectively. The above conditions are fairly easily checked, and the complexity and number of dc-elgenfrequencies are found, using polynomially bounded...
Dynamical interplay between awareness and epidemic spreading in multiplex networks

OpenAIRE

Granell, Clara; Gomez, Sergio; Arenas, Alex

2013-01-01

We present the analysis of the interrelation between two processes accounting for the spreading of an epidemics, and the information awareness to prevent its infection, on top of multiplex networks. This scenario is representative of an epidemic process spreading on a network of persistent real contacts, and a cyclic information awareness process diffusing in the network of virtual social contacts between the same individuals. The topology corresponds to a multiplex network where two diffusiv...
Collaborative Tools for e-Participation across Networks: The Comuno Networking Site for Public Governance and Services

Directory of Open Access Journals (Sweden)

Michael Kaschesky

2010-04-01

Full Text Available This paper presents collaborative tools for public participation across multiple networking sites. The tools are part of the Comuno networking site for public governance and services, which is particularly targeted at the public sector (currently in alpha testing at http://comuno.org. The Broadcast tool allows cross-posting content from Comuno to a wide variety of other networking sites, such as Facebook or Twitter. The UserFeed and TopicFeed tools build RSS feeds from content published by a specific user or under a specific topic. The LifeStream tool gathers a user’s activities across multiple networking sites in the private account section at Comuno. These tools and related aspects of the Comuno networking site are discussed and presented in the context of deliberation and opinion-forming in a Swiss bilingual city.
Which energy networks for tomorrow?

International Nuclear Information System (INIS)

Lenoir, D.; Couturier, Ch.; Batot, Ph.; Jedliczka, M.; Belon, D.; Goy, E.; Bureau, L.

2010-01-01

A set of brief articles outlines the importance of energy networks of all kinds for the future of energy conservation. Thus, all networks (communication, data, production command and control) will have a role to play to make all energy networks (electricity, gas, heat, cold, water, sewage, telecommunications) communicate with each other, and a new consumption/production model will have to be developed for each territory by taking into account its capacities to improve energy efficiency and valorize renewable energies. The authors also propose a historical perspective of network development and of their trend to become interconnected and complementary, comment the governance issue in terms of concession, evoke the supply of public networks with biogas (legal framework under development), discuss the value of the project of development of smart grids, suggest that a better electricity demand management could be an efficient alternative to grid development, comment the context and implications of the European directive Linky, outline that heat networks will contribute to the reduction of the environmental impact of buildings, evoke the issue of cold water networks and their impact on air conditioning, present the original heat network which is about to be built in Saint-Brieuc, etc.
K-means cluster analysis of tourist destination in special region of Yogyakarta using spatial approach and social network analysis (a case study: post of @explorejogja instagram account in 2016)

Science.gov (United States)

Iswandhani, N.; Muhajir, M.

2018-03-01

This research was conducted in Department of Statistics Islamic University of Indonesia. The data used are primary data obtained by post @explorejogja instagram account from January until December 2016. In the @explorejogja instagram account found many tourist destinations that can be visited by tourists both in the country and abroad, Therefore it is necessary to form a cluster of existing tourist destinations based on the number of likes from user instagram assumed as the most popular. The purpose of this research is to know the most popular distribution of tourist spot, the cluster formation of tourist destinations, and central popularity of tourist destinations based on @explorejogja instagram account in 2016. Statistical analysis used is descriptive statistics, k-means clustering, and social network analysis. The results of this research were obtained the top 10 most popular destinations in Yogyakarta, map of html-based tourist destination distribution consisting of 121 tourist destination points, formed 3 clusters each consisting of cluster 1 with 52 destinations, cluster 2 with 9 destinations and cluster 3 with 60 destinations, and Central popularity of tourist destinations in the special region of Yogyakarta by district.
DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

OpenAIRE

ALINA BEATTRICE VLADU

2015-01-01

This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...
ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

OpenAIRE

ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

2014-01-01

The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...
Transient stability analysis of a distribution network with distributed generators

NARCIS (Netherlands)

Xyngi, I.; Ishchenko, A.; Popov, M.; Sluis, van der L.

2009-01-01

This letter describes the transient stability analysis of a 10-kV distribution network with wind generators, microturbines, and CHP plants. The network being modeled in Matlab/Simulink takes into account detailed dynamic models of the generators. Fault simulations at various locations are
Implementing Resource-aware Multicast Forwarding in Software Defined Networks

DEFF Research Database (Denmark)

Poderys, Justas; Sunny, Anjusha; Soler, José

2018-01-01

Using multicast data transmissions, data can be eciently distributed to a high number of network users. However, in order to ef-ciently stream multimedia using multicast communication, multicast routing protocols must have knowledge of all network links and their available bandwidth. In Software......-Karp algorithm, by taking into account network topology and links load information. This paper presents the algorithm, implementation details, and an analysis of the testing results....
Role of Management Accounting in Accounting in General

OpenAIRE

Oleksandr Panadiy

2015-01-01

The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...
Using Incomplete Information for Complete Weight Annotation of Road Networks

DEFF Research Database (Denmark)

Yang, Bin; Kaul, Manohar; Jensen, Christian Søndergaard

2014-01-01

to solve the problem. Specifically, the problem is modeled as a regression problem and solved by minimizing a judiciously designed objective function that takes into account the topology of the road network. In particular, the use of weighted PageRank values of edges is explored for assigning appropriate...... weights to all edges, and the property of directional adjacency of edges is also taken into account to assign weights. Empirical studies with weights capturing travel time and GHG emissions on two road networks (Skagen, Denmark, and North Jutland, Denmark) offer insight into the design properties...

Rural Health Networks: How Network Analysis Can Inform Patient Care and Organizational Collaboration in a Rural Breast Cancer Screening Network.

Science.gov (United States)

Prusaczyk, Beth; Maki, Julia; Luke, Douglas A; Lobb, Rebecca

2018-04-15

Rural health networks have the potential to improve health care quality and access. Despite this, the use of network analysis to study rural health networks is limited. The purpose of this study was to use network analysis to understand how a network of rural breast cancer care providers deliver services and to demonstrate the value of this methodology in this research area. Leaders at 47 Federally Qualified Health Centers and Rural Health Clinics across 10 adjacent rural counties were asked where they refer patients for mammograms or breast biopsies. These clinics and the 22 referral providers that respondents named comprised the network. The network was analyzed graphically and statistically with exponential random graph modeling. Most (96%, n = 45) of the clinics and referral sites (95%, n = 21) are connected to each other. Two clinics of the same type were 62% less likely to refer patients to the same providers as 2 clinics of different types (OR = 0.38, 95% CI = 0.29-0.50). Clinics in the same county have approximately 8 times higher odds of referring patients to the same providers compared to clinics in different counties (OR = 7.80, CI = 4.57-13.31). This study found that geographic location of resources is an important factor in rural health care providers' referral decisions and demonstrated the usefulness of network analysis for understanding rural health networks. These results can be used to guide delivery of patient care and strengthen the network by building resources that take location into account. © 2018 National Rural Health Association.
Exporting embedded in culture and transnational networks around entrepreneurs

DEFF Research Database (Denmark)

Ashourizadeh, Shayegheh; Schøtt, Thomas

2016-01-01

from networking in the market, professions and work-place, but is impeded by networking for advice in the private sphere. Exporting is embedded in culture in the way that benefits of transnational networking for exporting are higher in secular-rational culture than in traditional culture. This study....... This dynamic unfolds in the context of culture, which expectedly moderates benefit of networks for exporting. Networking for advice was surveyed in the Global Entrepreneurship Monitor in 61 societies with 52,968 entrepreneurs. Exporting greatly benefits from transnational networks around entrepreneurs and also...... generalises to the entrepreneurs in the world, and is a first to account for embedding of exporting in transnational advisory networks in combination with culture....
Spatial prisoner's dilemma optimally played in small-world networks

International Nuclear Information System (INIS)

Masuda, Naoki; Aihara, Kazuyuki

2003-01-01

Cooperation is commonly found in ecological and social systems even when it apparently seems that individuals can benefit from selfish behavior. We investigate how cooperation emerges with the spatial prisoner's dilemma played in a class of networks ranging from regular lattices to random networks. We find that, among these networks, small-world topology is the optimal structure when we take into account the speed at which cooperative behavior propagates. Our results may explain why the small-world properties are self-organized in real networks
Management accounting and its place in the accounting system

Directory of Open Access Journals (Sweden)

Aneliya Galinova

2017-05-01

Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.
Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

KANOVOVÁ, Lucie

2013-01-01

This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...
Development and trial operation of a site-wide computerized material accounting system at Kurchatov Institute

International Nuclear Information System (INIS)

Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V.

1997-01-01

Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a 'star'-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities
Development and trial operation of a site-wide computerized material accounting system at Kurchatov Institute

Energy Technology Data Exchange (ETDEWEB)

Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V. [Kurchatov Institute RRC, Moscow (Russian Federation)] [and others

1997-11-01

Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a `star`-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities.
Network robustness assessed within a dual connectivity framework: joint dynamics of the Active and Idle Networks.

Science.gov (United States)

Tejedor, Alejandro; Longjas, Anthony; Zaliapin, Ilya; Ambroj, Samuel; Foufoula-Georgiou, Efi

2017-08-17

Network robustness against attacks has been widely studied in fields as diverse as the Internet, power grids and human societies. But current definition of robustness is only accounting for half of the story: the connectivity of the nodes unaffected by the attack. Here we propose a new framework to assess network robustness, wherein the connectivity of the affected nodes is also taken into consideration, acknowledging that it plays a crucial role in properly evaluating the overall network robustness in terms of its future recovery from the attack. Specifically, we propose a dual perspective approach wherein at any instant in the network evolution under attack, two distinct networks are defined: (i) the Active Network (AN) composed of the unaffected nodes and (ii) the Idle Network (IN) composed of the affected nodes. The proposed robustness metric considers both the efficiency of destroying the AN and that of building-up the IN. We show, via analysis of well-known prototype networks and real world data, that trade-offs between the efficiency of Active and Idle Network dynamics give rise to surprising robustness crossovers and re-rankings, which can have significant implications for decision making.
Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.
A control model for district heating networks with storage

NARCIS (Netherlands)

Scholten, Tjeert; De Persis, Claudio; Tesi, Pietro

2014-01-01

In [1] pressure control of hydraulic networks is investigated. We extend this work to district heating systems with storage capabilities and derive a model taking the topology of the network into account. The goal for the derived model is that it should allow for control of the storage level and
Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

OpenAIRE

Peter, Winter

2005-01-01

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.
Network structure of subway passenger flows

Science.gov (United States)

Xu, Q.; Mao, B. H.; Bai, Y.

2016-03-01

The results of transportation infrastructure network analyses have been used to analyze complex networks in a topological context. However, most modeling approaches, including those based on complex network theory, do not fully account for real-life traffic patterns and may provide an incomplete view of network functions. This study utilizes trip data obtained from the Beijing Subway System to characterize individual passenger movement patterns. A directed weighted passenger flow network was constructed from the subway infrastructure network topology by incorporating trip data. The passenger flow networks exhibit several properties that can be characterized by power-law distributions based on flow size, and log-logistic distributions based on the fraction of boarding and departing passengers. The study also characterizes the temporal patterns of in-transit and waiting passengers and provides a hierarchical clustering structure for passenger flows. This hierarchical flow organization varies in the spatial domain. Ten cluster groups were identified, indicating a hierarchical urban polycentric structure composed of large concentrated flows at urban activity centers. These empirical findings provide insights regarding urban human mobility patterns within a large subway network.
Physical layer network coding

DEFF Research Database (Denmark)

Fukui, Hironori; Popovski, Petar; Yomo, Hiroyuki

2014-01-01

Physical layer network coding (PLNC) has been proposed to improve throughput of the two-way relay channel, where two nodes communicate with each other, being assisted by a relay node. Most of the works related to PLNC are focused on a simple three-node model and they do not take into account...
Probing the basins of attraction of a recurrent neural network

NARCIS (Netherlands)

Heerema, M.; van Leeuwen, W.A.

2000-01-01

Analytical expressions for the weights $w_{ij}(b)$ of the connections of a recurrent neural network are found by taking explicitly into account basins of attraction, the size of which is characterized by a basin parameter $b$. It is shown that a network with $b \
Orientation selectivity in inhibition-dominated networks of spiking neurons: effect of single neuron properties and network dynamics.

Science.gov (United States)

Sadeh, Sadra; Rotter, Stefan

2015-01-01

The neuronal mechanisms underlying the emergence of orientation selectivity in the primary visual cortex of mammals are still elusive. In rodents, visual neurons show highly selective responses to oriented stimuli, but neighboring neurons do not necessarily have similar preferences. Instead of a smooth map, one observes a salt-and-pepper organization of orientation selectivity. Modeling studies have recently confirmed that balanced random networks are indeed capable of amplifying weakly tuned inputs and generating highly selective output responses, even in absence of feature-selective recurrent connectivity. Here we seek to elucidate the neuronal mechanisms underlying this phenomenon by resorting to networks of integrate-and-fire neurons, which are amenable to analytic treatment. Specifically, in networks of perfect integrate-and-fire neurons, we observe that highly selective and contrast invariant output responses emerge, very similar to networks of leaky integrate-and-fire neurons. We then demonstrate that a theory based on mean firing rates and the detailed network topology predicts the output responses, and explains the mechanisms underlying the suppression of the common-mode, amplification of modulation, and contrast invariance. Increasing inhibition dominance in our networks makes the rectifying nonlinearity more prominent, which in turn adds some distortions to the otherwise essentially linear prediction. An extension of the linear theory can account for all the distortions, enabling us to compute the exact shape of every individual tuning curve in our networks. We show that this simple form of nonlinearity adds two important properties to orientation selectivity in the network, namely sharpening of tuning curves and extra suppression of the modulation. The theory can be further extended to account for the nonlinearity of the leaky model by replacing the rectifier by the appropriate smooth input-output transfer function. These results are robust and do not
Orientation selectivity in inhibition-dominated networks of spiking neurons: effect of single neuron properties and network dynamics.

Directory of Open Access Journals (Sweden)

Sadra Sadeh

2015-01-01

Full Text Available The neuronal mechanisms underlying the emergence of orientation selectivity in the primary visual cortex of mammals are still elusive. In rodents, visual neurons show highly selective responses to oriented stimuli, but neighboring neurons do not necessarily have similar preferences. Instead of a smooth map, one observes a salt-and-pepper organization of orientation selectivity. Modeling studies have recently confirmed that balanced random networks are indeed capable of amplifying weakly tuned inputs and generating highly selective output responses, even in absence of feature-selective recurrent connectivity. Here we seek to elucidate the neuronal mechanisms underlying this phenomenon by resorting to networks of integrate-and-fire neurons, which are amenable to analytic treatment. Specifically, in networks of perfect integrate-and-fire neurons, we observe that highly selective and contrast invariant output responses emerge, very similar to networks of leaky integrate-and-fire neurons. We then demonstrate that a theory based on mean firing rates and the detailed network topology predicts the output responses, and explains the mechanisms underlying the suppression of the common-mode, amplification of modulation, and contrast invariance. Increasing inhibition dominance in our networks makes the rectifying nonlinearity more prominent, which in turn adds some distortions to the otherwise essentially linear prediction. An extension of the linear theory can account for all the distortions, enabling us to compute the exact shape of every individual tuning curve in our networks. We show that this simple form of nonlinearity adds two important properties to orientation selectivity in the network, namely sharpening of tuning curves and extra suppression of the modulation. The theory can be further extended to account for the nonlinearity of the leaky model by replacing the rectifier by the appropriate smooth input-output transfer function. These results are
Tritium accountancy and unmeasurable inventories in fusion reactors

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1997-12-01

For the time being fusion technology development involves relatively small quantities of tritium. Consequently, it is sufficient to apply so-called ''conventional'' accountancy tools. However, it is foreseeable that tritium operations - and thus the amount of tritium - will increase substantially. An advanced accountancy methodology will satisfy the resulting new requirements. In this study such an advanced accountancy methodolody is developed and applied to the situation envisaged with idealized experiments of the Karlsruhe Tritium Laboratory (TLK) as well as an idealized ITER-type fuel cycle. Firstly, this task comprises modeling of fuel cycle operations, providing the ''true'' data of the in-process inventories. As both the fuel cycle subsystems and networking themselves are susceptible to changes, a measurement model takes care of the true data, handles data reduction, and applies mathematical methods to confirm the final inventories on a statistical basis. Then, in a third step, the test statistics might verify whether or not a tritium anomaly, e.g. a tritium loss has occurred. Since the statistical analysis generates problems the solutions of which are not part of the standard statistical literature in the Annex the results of the related original work is presented in mathematical-abstract form. (orig.)
Robustness Analysis of Real Network Topologies Under Multiple Failure Scenarios

DEFF Research Database (Denmark)

Manzano, M.; Marzo, J. L.; Calle, E.

2012-01-01

on topological characteristics. Recently approaches also consider the services supported by such networks. In this paper we carry out a robustness analysis of five real backbone telecommunication networks under defined multiple failure scenarios, taking into account the consequences of the loss of established......Nowadays the ubiquity of telecommunication networks, which underpin and fulfill key aspects of modern day living, is taken for granted. Significant large-scale failures have occurred in the last years affecting telecommunication networks. Traditionally, network robustness analysis has been focused...... connections. Results show which networks are more robust in response to a specific type of failure....
Candidate mechanisms accounting for effects of physical activity on breast carcinogenesis.

Science.gov (United States)

Thompson, Henry J; Jiang, Weiqin; Zhu, Zongjian

2009-09-01

Evidence is strong that a reduction in risk for breast cancer is associated with moderate to vigorous physical activity (PA); however, there is limited understanding of the role of type, intensity, duration, and frequency of PA and their mechanisms in accounting for this health benefit. The objective of this review is to stimulate investigations of candidate mechanisms that may account for the effects of the intensity and duration of aerobic PA on breast cancer risk and tumor burden. Three hypotheses are considered: 1) the mTOR network hypothesis: PA inhibits carcinogenesis by suppressing the activation of the mTOR signaling network in mammary carcinomas; 2) the hormesis hypothesis: the carcinogenic response to PA is nonlinear and accounted for by a physiological cellular stress response; and 3) the metabolic reprogramming hypothesis: PA limits the amount of glucose and glutamine available to mammary carcinomas thereby inducing apoptosis because tumor-associated metabolic programming is reversed. To link these hypotheses to systemic effects of PA, it is recommended that consideration be given to determining: 1) what contracting muscle releases into circulation or removes from circulation that would directly modulate the carcinogenic process in epithelial cells; 2) whether the effects of muscle contraction on epithelial cell carcinogenesis are exerted in an endocrine, paracrine, autocrine, or intracrine manner; and 3) if the effects of muscle contraction on malignant cells differ from effects on normal or premalignant cells that do not manifest the hallmarks of malignancy. (c) 2009 IUBMB
Network Coordinator Report

Science.gov (United States)

Himwich, Ed; Strand, Richard

2013-01-01

This report includes an assessment of the network performance in terms of lost observing time for the 2012 calendar year. Overall, the observing time loss was about 12.3%, which is in-line with previous years. A table of relative incidence of problems with various subsystems is presented. The most significant identified causes of loss were electronics rack problems (accounting for about 21.8% of losses), antenna reliability (18.1%), RFI (11.8%), and receiver problems (11.7%). About 14.2% of the losses occurred for unknown reasons. New antennas are under development in the USA, Germany, and Spain. There are plans for new telescopes in Norway and Sweden. Other activities of the Network Coordinator are summarized.

Power-Aware Multi-Layer Translucent Network Design: an Integrated OPEX/CAPEX Analysis

DEFF Research Database (Denmark)

Saldaña Cercos, Silvia; Resendo, Leandro C.; Ribeiro, Moisés R. N.

2014-01-01

We propose a three-phase network design model minimizing CAPEX and OPEX in IP-over-WDM architectures. By forbidding reconfiguration (accounting for 58\\% of the OPEX) we achieve only 4.2\\% increase in power consumption at no CAPEX expenses.......We propose a three-phase network design model minimizing CAPEX and OPEX in IP-over-WDM architectures. By forbidding reconfiguration (accounting for 58\\% of the OPEX) we achieve only 4.2\\% increase in power consumption at no CAPEX expenses....
Using Social Network Analysis to Assess Mentorship and Collaboration in a Public Health Network.

Science.gov (United States)

Petrescu-Prahova, Miruna; Belza, Basia; Leith, Katherine; Allen, Peg; Coe, Norma B; Anderson, Lynda A

2015-08-20

Addressing chronic disease burden requires the creation of collaborative networks to promote systemic changes and engage stakeholders. Although many such networks exist, they are rarely assessed with tools that account for their complexity. This study examined the structure of mentorship and collaboration relationships among members of the Healthy Aging Research Network (HAN) using social network analysis (SNA). We invited 97 HAN members and partners to complete an online social network survey that included closed-ended questions about HAN-specific mentorship and collaboration during the previous 12 months. Collaboration was measured by examining the activity of the network on 6 types of products: published articles, in-progress manuscripts, grant applications, tools, research projects, and presentations. We computed network-level measures such as density, number of components, and centralization to assess the cohesiveness of the network. Sixty-three respondents completed the survey (response rate, 65%). Responses, which included information about collaboration with nonrespondents, suggested that 74% of HAN members were connected through mentorship ties and that all 97 members were connected through at least one form of collaboration. Mentorship and collaboration ties were present both within and across boundaries of HAN member organizations. SNA of public health collaborative networks provides understanding about the structure of relationships that are formed as a result of participation in network activities. This approach may offer members and funders a way to assess the impact of such networks that goes beyond simply measuring products and participation at the individual level.
Connecting Mobile Users Through Mobile Social Networks

Directory of Open Access Journals (Sweden)

Faisal Alkhateeb

2012-10-01

Full Text Available Nowadays, social networks become popular with the emerging of web-based social networking services. Recently, several mobile services are developed to connect users to their favourite social networks such as Facebook, Twitter, Flickr, etc. However, these services depends upon the existing web-based social networks. In this paper, we present a mobile service for joining groups across communities. The originality of the work is that the framework of the service allows creating and joining social networks that are self-contained for mobile company servers. The service consists of several sub-services such as users invitation, group finding and others. Users, regardless of their disability, can use the service and its sub-services without the need to create their own accounts on social web sites and thus their own groups. We also propose a privacy control policy for mobile social networks.
NatalieQ: A web server for protein-protein interaction network querying

NARCIS (Netherlands)

El-Kebir, M.; Brandt, B.W.; Heringa, J.; Klau, G.W.

2014-01-01

Background Molecular interactions need to be taken into account to adequately model the complex behavior of biological systems. These interactions are captured by various types of biological networks, such as metabolic, gene-regulatory, signal transduction and protein-protein interaction networks.
Process Accounting

OpenAIRE

Gilbertson, Keith

2002-01-01

Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.
Multilevel Complex Networks and Systems

Science.gov (United States)

Caldarelli, Guido

2014-03-01

Network theory has been a powerful tool to model isolated complex systems. However, the classical approach does not take into account the interactions often present among different systems. Hence, the scientific community is nowadays concentrating the efforts on the foundations of new mathematical tools for understanding what happens when multiple networks interact. The case of economic and financial networks represents a paramount example of multilevel networks. In the case of trade, trade among countries the different levels can be described by the different granularity of the trading relations. Indeed, we have now data from the scale of consumers to that of the country level. In the case of financial institutions, we have a variety of levels at the same scale. For example one bank can appear in the interbank networks, ownership network and cds networks in which the same institution can take place. In both cases the systemically important vertices need to be determined by different procedures of centrality definition and community detection. In this talk I will present some specific cases of study related to these topics and present the regularities found. Acknowledged support from EU FET Project ``Multiplex'' 317532.
Epidemic spreading in networks with nonrandom long-range interactions.

Science.gov (United States)

Estrada, Ernesto; Kalala-Mutombo, Franck; Valverde-Colmeiro, Alba

2011-09-01

An "infection," understood here in a very broad sense, can be propagated through the network of social contacts among individuals. These social contacts include both "close" contacts and "casual" encounters among individuals in transport, leisure, shopping, etc. Knowing the first through the study of the social networks is not a difficult task, but having a clear picture of the network of casual contacts is a very hard problem in a society of increasing mobility. Here we assume, on the basis of several pieces of empirical evidence, that the casual contacts between two individuals are a function of their social distance in the network of close contacts. Then, we assume that we know the network of close contacts and infer the casual encounters by means of nonrandom long-range (LR) interactions determined by the social proximity of the two individuals. This approach is then implemented in a susceptible-infected-susceptible (SIS) model accounting for the spread of infections in complex networks. A parameter called "conductance" controls the feasibility of those casual encounters. In a zero conductance network only contagion through close contacts is allowed. As the conductance increases the probability of having casual encounters also increases. We show here that as the conductance parameter increases, the rate of propagation increases dramatically and the infection is less likely to die out. This increment is particularly marked in networks with scale-free degree distributions, where infections easily become epidemics. Our model provides a general framework for studying epidemic spreading in networks with arbitrary topology with and without casual contacts accounted for by means of LR interactions.
Buffer sizing for multi-hop networks

KAUST Repository

Shihada, Basem; Jamshaid, Kamran

2014-01-01

domain according to a simple division or according to a cost function taking into account a distance of the communications link from the source and destination. The network may be monitored and the cumulative buffer size recalculated and redistributed
Mental Health, School Problems, and Social Networks: Modeling Urban Adolescent Substance Use

Science.gov (United States)

Mason, Michael J.

2010-01-01

This study tested a mediation model of the relationship with school problems, social network quality, and substance use with a primary care sample of 301 urban adolescents. It was theorized that social network quality (level of risk or protection in network) would mediate the effects of school problems, accounting for internalizing problems and…
Near real-time accountability system at the Oak Ridge Y-12 Plant

International Nuclear Information System (INIS)

Combs, S.W.

1985-05-01

The Oak Ridge Y-12 Plant maintains a nuclear materials control and accountability system on a computerized network identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). This near real-time system was initiated in 1976 and brought on line as the offical accountability system at Y-12 in April 1982. The system was designed to assist in the detection of diversion of special nuclear material and to provide timely and accurate accountability data for both routine and emergency inventory activities. In the approximately two and one-half years of on-line operation, the system has functioned quite satisfactorily in response to both routine and non-routine situations. The system remains dynamic in the sense that it is still being modified and upgraded to improve its response capability to the ever-evolving set of safeguards scenarios. This paper will discuss the development, operation, and future of the DYMCAS. 4 refs
Excel in the Accounting Curriculum: Perceptions from Accounting Professors

Science.gov (United States)

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…
Explaining the democratic anchorage of governance networks

DEFF Research Database (Denmark)

Skelcher, Chris; Klijn, Erik-Hans; Kübler, Daniel

2011-01-01

Advances in understanding the democratic anchorage of governance networks require carefully designed and contextually grounded empirical analysis that take into account contextual factors. The article uses a conjectural framework to study the impact of the national democratic milieu...... on the relationship between network governance and representative institutions in four European countries: the United Kingdom, Switzerland, the Netherlands, and Denmark. The article shows that the distinction between majoritarian and consensus democracy as well as the varying strength of voluntary associations...... are important contextual factors that help explain cross-national differences in the relationship between governance networks and representative institutions. We conclude that a context of weak associationalism in majoritarian democracies facilitates the instrumentalization of networks by government actors...
The IAEA/WHO network of Secondary Standard Dosimetry Laboratories. SSDL network charter

International Nuclear Information System (INIS)

1999-04-01

In 1976, the International Atomic Energy Agency (IAEA) together with the World Health Organization (WHO) established a Network of Secondary Standard Dosimetry Laboratories (SSDLs), known as the IAEA/WHO SSDL Network. This Network, through SSDLs designated by Member States, provides a direct linkage of national dosimetry standards to the international measurement system of standards traceable to the Bureau International des Poids et Mesures (BIPM), and the dissemination of S.I. quantities and units through the proper calibration of field instruments by the SSDLs. The Network has proved to be of value in improving national capabilities for instrument calibration and the awareness of better accuracy and traceability. Fifty-eight countries have nominated SSDLs for membership in the Network. Unfortunately, some of these SSDLs do not yet function as full members, perhaps because of some uncertainty as to their obligations concerning the Network. Consequently, the Scientific Committee which advises the Network Secretariat has recommended that a Charter be drawn up explaining the privileges, rights and duties of members in the Network which would strengthen their links to the international measurement system. In addition to the duties of members in the Network and the benefits that full members can receive, the Charter also describes how the Network functions and the scope of the work of the SSDLs. In producing this Charter, the advisory group has drawn heavily on the IAEA publication 'Secondary Standard Dosimetry Laboratories: Development and Trends' (1985) which summarizes the origin, development, status and prospects of the IAEA/WHO SSDL Network. The various appendices are effectively up-dates of different parts of this earlier publication, and the original drafting and reviewing bodies are given due recognition. The revisions take into account the experience the Agency has gained in coordinating the activities of the Network for more than 20 years
The IAEA/WHO network of Secondary Standard Dosimetry Laboratories. SSDL network charter

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-04-01

In 1976, the International Atomic Energy Agency (IAEA) together with the World Health Organization (WHO) established a Network of Secondary Standard Dosimetry Laboratories (SSDLs), known as the IAEA/WHO SSDL Network. This Network, through SSDLs designated by Member States, provides a direct linkage of national dosimetry standards to the international measurement system of standards traceable to the Bureau International des Poids et Mesures (BIPM), and the dissemination of S.I. quantities and units through the proper calibration of field instruments by the SSDLs. The Network has proved to be of value in improving national capabilities for instrument calibration and the awareness of better accuracy and traceability. Fifty-eight countries have nominated SSDLs for membership in the Network. Unfortunately, some of these SSDLs do not yet function as full members, perhaps because of some uncertainty as to their obligations concerning the Network. Consequently, the Scientific Committee which advises the Network Secretariat has recommended that a Charter be drawn up explaining the privileges, rights and duties of members in the Network which would strengthen their links to the international measurement system. In addition to the duties of members in the Network and the benefits that full members can receive, the Charter also describes how the Network functions and the scope of the work of the SSDLs. In producing this Charter, the advisory group has drawn heavily on the IAEA publication 'Secondary Standard Dosimetry Laboratories: Development and Trends' (1985) which summarizes the origin, development, status and prospects of the IAEA/WHO SSDL Network. The various appendices are effectively up-dates of different parts of this earlier publication, and the original drafting and reviewing bodies are given due recognition. The revisions take into account the experience the Agency has gained in coordinating the activities of the Network for more than 20 years.
A Network-Based Impact Measure for Propagated Losses in a Supply Chain Network Consisting of Resilient Components

Directory of Open Access Journals (Sweden)

Jesus Felix Bayta Valenzuela

2018-01-01

Full Text Available The topology of a supply chain network affects the impacts of disruptions in it. We formulate a network-based measure of the impact of a disruption loss in a supply chain propagating downstream from an originating node. The measure takes into account the loss profile of the originating node, the structure of the supply network, and the resilience of the network components. We obtain an analytical expression for the impact measure under a beta-distributed initial loss (generalizable to any continuous distribution supported on the interval 0,1, under a breakthrough scenario (in which a fraction of the initial production loss reaches a focal company downstream as opposed to containment upstream or at the originating point. Furthermore, we obtain a closed-form solution for a supply chain network with a k-ary tree topology; a numerical study is performed for a scale-free network and a random network. Our proposed approach enables the evaluation of potential losses for a focal company considering its supply chain network structure, which may help the company to plan or redesign a robust and resilient network in response to different types of disruptions.
Directional harmonic theory: a computational Gestalt model to account for illusory contour and vertex formation.

Science.gov (United States)

Lehar, Steven

2003-01-01

Visual illusions and perceptual grouping phenomena offer an invaluable tool for probing the computational mechanism of low-level visual processing. Some illusions, like the Kanizsa figure, reveal illusory contours that form edges collinear with the inducing stimulus. This kind of illusory contour has been modeled by neural network models by way of cells equipped with elongated spatial receptive fields designed to detect and complete the collinear alignment. There are, however, other illusory groupings which are not so easy to account for in neural network terms. The Ehrenstein illusion exhibits an illusory contour that forms a contour orthogonal to the stimulus instead of collinear with it. Other perceptual grouping effects reveal illusory contours that exhibit a sharp corner or vertex, and still others take the form of vertices defined by the intersection of three, four, or more illusory contours that meet at a point. A direct extension of the collinear completion models to account for these phenomena tends towards a combinatorial explosion, because it would suggest cells with specialized receptive fields configured to perform each of those completion types, each of which would have to be replicated at every location and every orientation across the visual field. These phenomena therefore challenge the adequacy of the neural network approach to account for these diverse perceptual phenomena. I have proposed elsewhere an alternative paradigm of neurocomputation in the harmonic resonance theory (Lehar 1999, see website), whereby pattern recognition and completion are performed by spatial standing waves across the neural substrate. The standing waves perform a computational function analogous to that of the spatial receptive fields of the neural network approach, except that, unlike that paradigm, a single resonance mechanism performs a function equivalent to a whole array of spatial receptive fields of different spatial configurations and of different orientations
Crony capitalism in Mozambique : evidence from networks of politicians and businessmen

OpenAIRE

Chivangue, Andes

2015-01-01

This paper discusses crony capitalism in Mozambique, by analysing the social networks that exist among political and economic players, using the SNA – Social Networks Analysis method. The variables are selected to identify cliques and the covariates that explain this network relationship are taken into account, namely military, ethnicity, family, politics, business, entrepreneurship, political party and gender. Policy implications are derived.
Accounting for small scale heterogeneity in ecohydrologic watershed models

Science.gov (United States)

Burke, W.; Tague, C.

2017-12-01

Spatially distributed ecohydrologic models are inherently constrained by the spatial resolution of their smallest units, below which land and processes are assumed to be homogenous. At coarse scales, heterogeneity is often accounted for by computing store and fluxes of interest over a distribution of land cover types (or other sources of heterogeneity) within spatially explicit modeling units. However this approach ignores spatial organization and the lateral transfer of water and materials downslope. The challenge is to account both for the role of flow network topology and fine-scale heterogeneity. We present a new approach that defines two levels of spatial aggregation and that integrates spatially explicit network approach with a flexible representation of finer-scale aspatial heterogeneity. Critically, this solution does not simply increase the resolution of the smallest spatial unit, and so by comparison, results in improved computational efficiency. The approach is demonstrated by adapting Regional Hydro-Ecologic Simulation System (RHESSys), an ecohydrologic model widely used to simulate climate, land use, and land management impacts. We illustrate the utility of our approach by showing how the model can be used to better characterize forest thinning impacts on ecohydrology. Forest thinning is typically done at the scale of individual trees, and yet management responses of interest include impacts on watershed scale hydrology and on downslope riparian vegetation. Our approach allow us to characterize the variability in tree size/carbon reduction and water transfers between neighboring trees while still capturing hillslope to watershed scale effects, Our illustrative example demonstrates that accounting for these fine scale effects can substantially alter model estimates, in some cases shifting the impacts of thinning on downslope water availability from increases to decreases. We conclude by describing other use cases that may benefit from this approach
Using Incomplete Information for Complete Weight Annotation of Road Networks

DEFF Research Database (Denmark)

Yang, Bin; Kaul, Manohar; Jensen, Christian S.

2014-01-01

ground-truth travel cost. A general framework is proposed to solve the problem. Specifically, the problem is modeled as a regression problem and solved by minimizing a judiciously designed objective function that takes into account the topology of the road network. In particular, the use of weighted Page......Rank values of edges is explored for assigning appropriate weights to all edges, and the property of directional adjacency of edges is also taken into account to assign weights. Empirical studies with weights capturing travel time and GHG emissions on two road networks offer insight into the design properties...
Net one, net two: the primary care network income statement.

Science.gov (United States)

Halley, M D; Little, A W

1999-10-01

Although hospital-owned primary care practices have been unprofitable for most hospitals, some hospitals are achieving competitive advantage and sustainable practice operations. A key to the success of some has been a net income reporting tool that separates practice operating expenses from the costs of creating and operating a network of practices to help healthcare organization managers, physicians, and staff to identify opportunities to improve the network's financial performance. This "Net One, Net Two" reporting allows operations leadership to be held accountable for Net One expenses and strategic leadership to be held accountable for Net Two expenses.

Environmental investment and firm performance: A network approach

International Nuclear Information System (INIS)

Bostian, Moriah; Färe, Rolf; Grosskopf, Shawna; Lundgren, Tommy

2016-01-01

This study examines the role of investment in environmental production practices for both environmental performance and energy efficiency over time. We employ a network DEA approach that links successive production technologies through intertemporal investment decisions with a period by period estimation. This allows us to estimate energy efficiency and environmental performance separately, as well as productivity change and its associated decompositions into efficiency change and technology change. Incorporating a network model also allows us to account for both short-term environmental management practices and long-term environmental investments in each of our productivity measures. We apply this framework to a panel of detailed plant-level production data for Swedish manufacturing firms covering the years 2002–2008. - Highlights: • We use a network DEA model to account for intertemporal environmental investment decisionsin measures of firm productivity. • We apply our network technology model to a panel of firms in Sweden's pulp and paperindustry for the years 2002 - 2008. • We model environmental investments and expenditures separately from other productionoriented inputs. • We find evidence of positive relationships between energy efficiency, environmental performance, and firm productivity.
Cognitive Heterogeneous Reconfigurable Optical Networks (CHRON): Enabling Technologies and Techniques

DEFF Research Database (Denmark)

Tafur Monroy, Idelfonso; Zibar, Darko; Guerrero Gonzalez, Neil

2011-01-01

We present the approach of cognition applied to heterogeneous optical networks developed in the framework of the EU project CHRON: Cognitive Heterogeneous Reconfigurable Optical Network. We introduce and discuss in particular the technologies and techniques that will enable a cognitive optical...... network to observe, act, learn and optimizes its performance, taking into account its high degree of heterogeneity with respect to quality of service, transmission and switching techniques....
Internet accounting

NARCIS (Netherlands)

Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

2001-01-01

This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like
Financial accounting: an epistemological research note

Directory of Open Access Journals (Sweden)

Eduardo Schiehll

2007-12-01

Full Text Available This research note is the result of the authors' reflections on epistemological issues in respect to the financial accounting field. From an epistemological perspective, this document attempts to trace the philosophical, historical, sociological, and discursive research perspectives that have guided academic research in the field of financial accounting. In order to do so, this document explores the distinctions and connections between accounting theory and accounting practice, which we believe is the first step towards understanding accounting as a scientific discipline. We analyze the theories underpinning financial accounting research, discussing its purposes, historic evolution, and scientific methods used. This document also discuss the sociological and discursive contexts of financial accounting in order to demonstrate that, like every other social science, accounting research is based upon assumptions about the nature of it players, or social networks. This document does not have the pretension to cover or close the discussion about all the pitfalls of this complex topic. In this sense, we try to document our analysis and draw some arguments in order to offer evidence for further discussion.Este ensaio teórico é resultado de reflexões dos autores acerca de questões epistemológicas sobre a contabilidade financeira. Através de uma perspectiva epistemológica, este trabalho busca traçar perspectivas filosóficas, históricas, sociológicas e discursivas que guiaram a pesquisa acadêmica na área da contabilidade financeira. Para isso, exploram-se as similaridades e diferenças entre a teoria e a prática contábil, pois esse é o primeiro para a compreensão da contabilidade como disciplina científica. Analisam-se as teorias que suportam a pesquisa em contabilidade financeira, discutindo seu propósito, evolução histórica e métodos científicos utilizados. O presente trabalho também discute os contextos sociológicos e
Managing Public Accountability : How Public Managers Manage Public Accountability

NARCIS (Netherlands)

Schillemans, Thomas

2015-01-01

Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability
Artificial neural networks a practical course

CERN Document Server

da Silva, Ivan Nunes; Andrade Flauzino, Rogerio; Liboni, Luisa Helena Bartocci; dos Reis Alves, Silas Franco

2017-01-01

This book provides comprehensive coverage of neural networks, their evolution, their structure, the problems they can solve, and their applications. The first half of the book looks at theoretical investigations on artificial neural networks and addresses the key architectures that are capable of implementation in various application scenarios. The second half is designed specifically for the production of solutions using artificial neural networks to solve practical problems arising from different areas of knowledge. It also describes the various implementation details that were taken into account to achieve the reported results. These aspects contribute to the maturation and improvement of experimental techniques to specify the neural network architecture that is most appropriate for a particular application scope. The book is appropriate for students in graduate and upper undergraduate courses in addition to researchers and professionals.
Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....
Autoshaping and Automaintenance: A Neural-Network Approach

OpenAIRE

Burgos, José E

2007-01-01

This article presents an interpretation of autoshaping, and positive and negative automaintenance, based on a neural-network model. The model makes no distinction between operant and respondent learning mechanisms, and takes into account knowledge of hippocampal and dopaminergic systems. Four simulations were run, each one using an A-B-A design and four instances of feedfoward architectures. In A, networks received a positive contingency between inputs that simulated a conditioned stimulus (C...
An Extended N-Player Network Game and Simulation of Four Investment Strategies on a Complex Innovation Network.

Science.gov (United States)

Zhou, Wen; Koptyug, Nikita; Ye, Shutao; Jia, Yifan; Lu, Xiaolong

2016-01-01

As computer science and complex network theory develop, non-cooperative games and their formation and application on complex networks have been important research topics. In the inter-firm innovation network, it is a typical game behavior for firms to invest in their alliance partners. Accounting for the possibility that firms can be resource constrained, this paper analyzes a coordination game using the Nash bargaining solution as allocation rules between firms in an inter-firm innovation network. We build an extended inter-firm n-player game based on nonidealized conditions, describe four investment strategies and simulate the strategies on an inter-firm innovation network in order to compare their performance. By analyzing the results of our experiments, we find that our proposed greedy strategy is the best-performing in most situations. We hope this study provides a theoretical insight into how firms make investment decisions.
An Extended N-Player Network Game and Simulation of Four Investment Strategies on a Complex Innovation Network.

Directory of Open Access Journals (Sweden)

Wen Zhou

Full Text Available As computer science and complex network theory develop, non-cooperative games and their formation and application on complex networks have been important research topics. In the inter-firm innovation network, it is a typical game behavior for firms to invest in their alliance partners. Accounting for the possibility that firms can be resource constrained, this paper analyzes a coordination game using the Nash bargaining solution as allocation rules between firms in an inter-firm innovation network. We build an extended inter-firm n-player game based on nonidealized conditions, describe four investment strategies and simulate the strategies on an inter-firm innovation network in order to compare their performance. By analyzing the results of our experiments, we find that our proposed greedy strategy is the best-performing in most situations. We hope this study provides a theoretical insight into how firms make investment decisions.
Advanced accountability techniques for breeder fuel fabrication facilities

International Nuclear Information System (INIS)

Bennion, S.I.; Carlson, R.L.; DeMerschman, A.W.; Sheely, W.F.

1978-01-01

The United States Department of Energy (DOE) has assigned the Hanford Engineering Development Laboratory (HEDL), operated by the Westinghouse Hanford Company, the project lead in developing a uniform nuclear materials reporting system for all contractors on the Hanford Reservation. The Hanford Nuclear Inventory System (HANISY) is based upon HEDL's real-time accountability system, originally developed in 1968. The HANISY system will receive accountability data either from entry by process operators at remote terminals or from nondestructive assay instruments connected to the computer network. Nuclear materials will be traced from entry, through processing to final shipment through the use of minicomputer technology. Reports to DOE will be formed directly from the realtime files. In addition, HEDL has established a measurement program that will complement the HANISY system, providing direct interface to the computer files with a minimum of operator intervention. This technology is being developed to support the High Performance Fuels Laboratory (HPFL) which is being designed to assess fuel fabrication techniques for proliferation-resistant fuels
On the topology of optical transport networks

International Nuclear Information System (INIS)

Cardenas, J P; Santiago, A; Losada, J C; Benito, R M; Mouronte, M L

2010-01-01

Synchronous Digital Hierarchy (SDH) is the standard technology for information transmission in broadband optical networks. Unlike systems with unplanned growth, such as those of natural origin or the Internet network, the SDH systems are strictly planned as rings, meshes, stars or tree-branches structures designed to connect different equipments. In spite of that, we have found that the SDH network operated by Telefonica in Spain shares remarkable topological properties with other real complex networks as a product of its evolution since 1992. In fact, we have found power-law scaling in the degree distribution (N·P(k) = k -γ ) and small-world networks properties. The complexity found in SDH systems was reproduced by two models of complex networks, one of them considers real planning directives that take into account geographical and technological variables and the other one is based in the compatibility among SDH equipments.
Distribution network topology identification based on synchrophasor

Directory of Open Access Journals (Sweden)

Stefania Conti

2018-03-01

Full Text Available A distribution system upgrade moving towards Smart Grid implementation is necessary to face the proliferation of distributed generators and electric vehicles, in order to satisfy the increasing demand for high quality, efficient, secure, reliable energy supply. This perspective requires taking into account system vulnerability to cyber attacks. An effective attack could destroy stored information about network structure, historical data and so on. Countermeasures and network applications could be made impracticable since most of them are based on the knowledge of network topology. Usually, the location of each link between nodes in a network is known. Therefore, the methods used for topology identification determine if a link is open or closed. When no information on the location of the network links is available, these methods become totally unfeasible. This paper presents a method to identify the network topology using only nodal measures obtained by means of phasor measurement units.
A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.
Spatial network surrogates for disentangling complex system structure from spatial embedding of nodes

Science.gov (United States)

Wiedermann, Marc; Donges, Jonathan F.; Kurths, Jürgen; Donner, Reik V.

2016-04-01

Networks with nodes embedded in a metric space have gained increasing interest in recent years. The effects of spatial embedding on the networks' structural characteristics, however, are rarely taken into account when studying their macroscopic properties. Here, we propose a hierarchy of null models to generate random surrogates from a given spatially embedded network that can preserve certain global and local statistics associated with the nodes' embedding in a metric space. Comparing the original network's and the resulting surrogates' global characteristics allows one to quantify to what extent these characteristics are already predetermined by the spatial embedding of the nodes and links. We apply our framework to various real-world spatial networks and show that the proposed models capture macroscopic properties of the networks under study much better than standard random network models that do not account for the nodes' spatial embedding. Depending on the actual performance of the proposed null models, the networks are categorized into different classes. Since many real-world complex networks are in fact spatial networks, the proposed approach is relevant for disentangling the underlying complex system structure from spatial embedding of nodes in many fields, ranging from social systems over infrastructure and neurophysiology to climatology.
Neutron spectrometry and dosimetry by means of Bonner spheres system and artificial neural networks applying robust design of artificial neural networks

Energy Technology Data Exchange (ETDEWEB)

Martinez B, M.R.; Ortiz R, J.M.; Vega C, H.R. [UAZ, Av. Ramon Lopez Velarde No. 801, 98000 Zacatecas (Mexico)

2006-07-01

An Artificial Neural Network has been designed, trained and tested to unfold neutron spectra and simultaneously to calculate equivalent doses. A set of 187 neutron spectra compiled by the International Atomic Energy Agency and 13 equivalent doses were used in the artificial neural network designed, trained and tested. In order to design the neural network was used the robust design of artificial neural networks methodology, which assures that the quality of the neural networks takes into account from the design stage. Unless previous works, here, for first time a group of neural networks were designed and trained to unfold 187 neutron spectra and at the same time to calculate 13 equivalent doses, starting from the count rates coming from the Bonner spheres system by using a systematic and experimental strategy. (Author)
Neutron spectrometry and dosimetry by means of Bonner spheres system and artificial neural networks applying robust design of artificial neural networks

International Nuclear Information System (INIS)

Martinez B, M.R.; Ortiz R, J.M.; Vega C, H.R.

2006-01-01

An Artificial Neural Network has been designed, trained and tested to unfold neutron spectra and simultaneously to calculate equivalent doses. A set of 187 neutron spectra compiled by the International Atomic Energy Agency and 13 equivalent doses were used in the artificial neural network designed, trained and tested. In order to design the neural network was used the robust design of artificial neural networks methodology, which assures that the quality of the neural networks takes into account from the design stage. Unless previous works, here, for first time a group of neural networks were designed and trained to unfold 187 neutron spectra and at the same time to calculate 13 equivalent doses, starting from the count rates coming from the Bonner spheres system by using a systematic and experimental strategy. (Author)
Technology development for nuclear material accountability

International Nuclear Information System (INIS)

Hong, Jong Sook; Lee, Byung Doo; Cha, Hong Ryul; Choi, Hyoung Nai; Park, Ho Joon

1991-03-01

Using Segmented Gamma Scanning(SGS) System and coaxical Ge detector, the amounts of uranium in 55 gallon waste drums mixed with low density matrix material were determined by segmented gamma-scanning method. Various factors that influence sample measurement were identified as attenuation effects against sample container and matrix material counting loss effect by dead time and signal pile-up and radial and axial non-uniformity effects of sample. External transmission source, Yb-169, was used to correct gamma-ray attenuation by matrix material. The measure deviation caused by non-uniform distribution in the drum was minimized by rotating and dividing the drum. To calibrate the measurement system, calibration sources were prepared in the range of 50g, 100g, 300g, and 500g of U0 2 powder which let it stick to thin gummed papers and mix with other matrix materials such as papers, vinyl sheets, pieces of rubber gloves in 4 each drum. Under the calibrated assay system the uncertainty of measured amounts of UO 2 powder approached about 10% of absolute value at 1σ and a normal flow of waste stream can be maintained at least one drum per hour. On the other hand, in an effort to ease the nuclear material accounting for and control the flow of nuclear material in CANDU Fuel Fabrication Facility was analyzed to develope a model computer network interfaced with hardwares, structual design of network, computer operating system, and hardware set-up were studied to draw out the most practical network system. (Author)
Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

NARCIS (Netherlands)

Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

2015-01-01

New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM
Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

A Simplified Network Model for Travel Time Reliability Analysis in a Road Network

Directory of Open Access Journals (Sweden)

Kenetsu Uchida

2017-01-01

Full Text Available This paper proposes a simplified network model which analyzes travel time reliability in a road network. A risk-averse driver is assumed in the simplified model. The risk-averse driver chooses a path by taking into account both a path travel time variance and a mean path travel time. The uncertainty addressed in this model is that of traffic flows (i.e., stochastic demand flows. In the simplified network model, the path travel time variance is not calculated by considering all travel time covariance between two links in the network. The path travel time variance is calculated by considering all travel time covariance between two adjacent links in the network. Numerical experiments are carried out to illustrate the applicability and validity of the proposed model. The experiments introduce the path choice behavior of a risk-neutral driver and several types of risk-averse drivers. It is shown that the mean link flows calculated by introducing the risk-neutral driver differ as a whole from those calculated by introducing several types of risk-averse drivers. It is also shown that the mean link flows calculated by the simplified network model are almost the same as the flows calculated by using the exact path travel time variance.
Beyond Traditional Literacy Instruction: Toward an Account-Based Literacy Training Curriculum in Libraries

Science.gov (United States)

Cirella, David

2012-01-01

A diverse group, account-based services include a wide variety of sites commonly used by patrons, including online shopping sites, social networks, photo- and video-sharing sites, banking and financial sites, government services, and cloud-based storage. Whether or not a piece of information is obtainable online must be considered when creating…
Modeling Temporal Evolution and Multiscale Structure in Networks

DEFF Research Database (Denmark)

Herlau, Tue; Mørup, Morten; Schmidt, Mikkel Nørgaard

2013-01-01

Many real-world networks exhibit both temporal evolution and multiscale structure. We propose a model for temporally correlated multifurcating hierarchies in complex networks which jointly capture both effects. We use the Gibbs fragmentation tree as prior over multifurcating trees and a change......-point model to account for the temporal evolution of each vertex. We demonstrate that our model is able to infer time-varying multiscale structure in synthetic as well as three real world time-evolving complex networks. Our modeling of the temporal evolution of hierarchies brings new insights...
The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

Directory of Open Access Journals (Sweden)

Lucian Cernuşca

2015-01-01

Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.
Efficient and Flexible KNN Query Processing in Real-Life Road Networks

DEFF Research Database (Denmark)

Lu, Yang; Bui, Bin; Zhao, Jiakui

2008-01-01

are included into the RNG index, which enables the index to support both distance-based and time-based KNN queries and continuous KNN queries. Our work extends previous ones by taking into account more practical scenarios, such as complexities in real-life road networks and time-based KNN queries. Extensive......Along with the developments of mobile services, effectively modeling road networks and efficiently indexing and querying network constrained objects has become a challenging problem. In this paper, we first introduce a road network model which captures real-life road networks better than previous...
IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.
Depreciation Accounting in the Uniform Chart of Accounts.

Science.gov (United States)

1982-12-01

footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm
Accounting for Non-Accounting Students: What Affects Their Performance?

OpenAIRE

Suhaiza Ismail; Nurkamariah Kasim

2012-01-01

This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...
Epidemic spreading in networks with nonrandom long-range interactions

Science.gov (United States)

Estrada, Ernesto; Kalala-Mutombo, Franck; Valverde-Colmeiro, Alba

2011-09-01

An “infection,” understood here in a very broad sense, can be propagated through the network of social contacts among individuals. These social contacts include both “close” contacts and “casual” encounters among individuals in transport, leisure, shopping, etc. Knowing the first through the study of the social networks is not a difficult task, but having a clear picture of the network of casual contacts is a very hard problem in a society of increasing mobility. Here we assume, on the basis of several pieces of empirical evidence, that the casual contacts between two individuals are a function of their social distance in the network of close contacts. Then, we assume that we know the network of close contacts and infer the casual encounters by means of nonrandom long-range (LR) interactions determined by the social proximity of the two individuals. This approach is then implemented in a susceptible-infected-susceptible (SIS) model accounting for the spread of infections in complex networks. A parameter called “conductance” controls the feasibility of those casual encounters. In a zero conductance network only contagion through close contacts is allowed. As the conductance increases the probability of having casual encounters also increases. We show here that as the conductance parameter increases, the rate of propagation increases dramatically and the infection is less likely to die out. This increment is particularly marked in networks with scale-free degree distributions, where infections easily become epidemics. Our model provides a general framework for studying epidemic spreading in networks with arbitrary topology with and without casual contacts accounted for by means of LR interactions.
A mathematical programming approach for sequential clustering of dynamic networks

Science.gov (United States)

Silva, Jonathan C.; Bennett, Laura; Papageorgiou, Lazaros G.; Tsoka, Sophia

2016-02-01

A common analysis performed on dynamic networks is community structure detection, a challenging problem that aims to track the temporal evolution of network modules. An emerging area in this field is evolutionary clustering, where the community structure of a network snapshot is identified by taking into account both its current state as well as previous time points. Based on this concept, we have developed a mixed integer non-linear programming (MINLP) model, SeqMod, that sequentially clusters each snapshot of a dynamic network. The modularity metric is used to determine the quality of community structure of the current snapshot and the historical cost is accounted for by optimising the number of node pairs co-clustered at the previous time point that remain so in the current snapshot partition. Our method is tested on social networks of interactions among high school students, college students and members of the Brazilian Congress. We show that, for an adequate parameter setting, our algorithm detects the classes that these students belong more accurately than partitioning each time step individually or by partitioning the aggregated snapshots. Our method also detects drastic discontinuities in interaction patterns across network snapshots. Finally, we present comparative results with similar community detection methods for time-dependent networks from the literature. Overall, we illustrate the applicability of mathematical programming as a flexible, adaptable and systematic approach for these community detection problems. Contribution to the Topical Issue "Temporal Network Theory and Applications", edited by Petter Holme.
Assessment of network inference methods: how to cope with an underdetermined problem.

Directory of Open Access Journals (Sweden)

Caroline Siegenthaler

Full Text Available The inference of biological networks is an active research area in the field of systems biology. The number of network inference algorithms has grown tremendously in the last decade, underlining the importance of a fair assessment and comparison among these methods. Current assessments of the performance of an inference method typically involve the application of the algorithm to benchmark datasets and the comparison of the network predictions against the gold standard or reference networks. While the network inference problem is often deemed underdetermined, implying that the inference problem does not have a (unique solution, the consequences of such an attribute have not been rigorously taken into consideration. Here, we propose a new procedure for assessing the performance of gene regulatory network (GRN inference methods. The procedure takes into account the underdetermined nature of the inference problem, in which gene regulatory interactions that are inferable or non-inferable are determined based on causal inference. The assessment relies on a new definition of the confusion matrix, which excludes errors associated with non-inferable gene regulations. For demonstration purposes, the proposed assessment procedure is applied to the DREAM 4 In Silico Network Challenge. The results show a marked change in the ranking of participating methods when taking network inferability into account.
Deep Neural Network for Structural Prediction and Lane Detection in Traffic Scene.

Science.gov (United States)

Li, Jun; Mei, Xue; Prokhorov, Danil; Tao, Dacheng

2017-03-01

Hierarchical neural networks have been shown to be effective in learning representative image features and recognizing object classes. However, most existing networks combine the low/middle level cues for classification without accounting for any spatial structures. For applications such as understanding a scene, how the visual cues are spatially distributed in an image becomes essential for successful analysis. This paper extends the framework of deep neural networks by accounting for the structural cues in the visual signals. In particular, two kinds of neural networks have been proposed. First, we develop a multitask deep convolutional network, which simultaneously detects the presence of the target and the geometric attributes (location and orientation) of the target with respect to the region of interest. Second, a recurrent neuron layer is adopted for structured visual detection. The recurrent neurons can deal with the spatial distribution of visible cues belonging to an object whose shape or structure is difficult to explicitly define. Both the networks are demonstrated by the practical task of detecting lane boundaries in traffic scenes. The multitask convolutional neural network provides auxiliary geometric information to help the subsequent modeling of the given lane structures. The recurrent neural network automatically detects lane boundaries, including those areas containing no marks, without any explicit prior knowledge or secondary modeling.
Accounting Employers' Expectations--The Ideal Accounting Graduates

Science.gov (United States)

Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

2016-01-01

This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…
Protecting infrastructure networks from cost-based attacks

International Nuclear Information System (INIS)

Wang Xingang; Guan Shuguang; Lai, Choy Heng

2009-01-01

It is well known that heterogeneous networks are vulnerable to the intentional removal of a small fraction of highly connected or loaded nodes, implying that to protect the network effectively, the important nodes should be allocated more defense resource than the others. However, if too much resource is allocated to the few important nodes, the numerous less-important nodes will be less protected, which if attacked together can still lead to devastating damage. A natural question is therefore how to efficiently distribute the limited defense resource among the network nodes such that the network damage is minimized against any attack strategy. In this paper, taking into account the factor of attack cost, the problem of network security is reconsidered in terms of efficient network defense against cost-based attacks. The results show that, for a general complex network, there exists an optimal distribution of the defense resource with which the network is best protected from cost-based attacks. Furthermore, it is found that the configuration of the optimal defense is dependent on the network parameters. Specifically, networks of larger size, sparser connection and more heterogeneous structure will more likely benefit from the defense optimization.
Integration versus Outsourcing in Stable Industry Equilibrium with Communication Networks

OpenAIRE

Okamoto, Yusuke

2006-01-01

For the selection of a firm's structure between vertical integration and arm's-length outsourcing, the importance of the thickness of the market had been emphasized in the previous literature. Here we take account of communication networks such as telephone, telex, fax, and the Internet. By doing so, we could illustrate the relationship between communication networks and the make-or-buy decision. With communication network technology differing in each type of firm, both vertically integrated ...
High speed all optical networks

Science.gov (United States)

Chlamtac, Imrich; Ganz, Aura

1990-01-01

An inherent problem of conventional point-to-point wide area network (WAN) architectures is that they cannot translate optical transmission bandwidth into comparable user available throughput due to the limiting electronic processing speed of the switching nodes. The first solution to wavelength division multiplexing (WDM) based WAN networks that overcomes this limitation is presented. The proposed Lightnet architecture takes into account the idiosyncrasies of WDM switching/transmission leading to an efficient and pragmatic solution. The Lightnet architecture trades the ample WDM bandwidth for a reduction in the number of processing stages and a simplification of each switching stage, leading to drastically increased effective network throughputs. The principle of the Lightnet architecture is the construction and use of virtual topology networks, embedded in the original network in the wavelength domain. For this construction Lightnets utilize the new concept of lightpaths which constitute the links of the virtual topology. Lightpaths are all-optical, multihop, paths in the network that allow data to be switched through intermediate nodes using high throughput passive optical switches. The use of the virtual topologies and the associated switching design introduce a number of new ideas, which are discussed in detail.
Network spandrels reflect ecological assembly.

Science.gov (United States)

Maynard, Daniel S; Serván, Carlos A; Allesina, Stefano

2018-03-01

Ecological networks that exhibit stable dynamics should theoretically persist longer than those that fluctuate wildly. Thus, network structures which are over-represented in natural systems are often hypothesised to be either a cause or consequence of ecological stability. Rarely considered, however, is that these network structures can also be by-products of the processes that determine how new species attempt to join the community. Using a simulation approach in tandem with key results from random matrix theory, we illustrate how historical assembly mechanisms alter the structure of ecological networks. We demonstrate that different community assembly scenarios can lead to the emergence of structures that are often interpreted as evidence of 'selection for stability'. However, by controlling for the underlying selection pressures, we show that these assembly artefacts-or spandrels-are completely unrelated to stability or selection, and are instead by-products of how new species are introduced into the system. We propose that these network-assembly spandrels are critically overlooked aspects of network theory and stability analysis, and we illustrate how a failure to adequately account for historical assembly can lead to incorrect inference about the causes and consequences of ecological stability. © 2018 John Wiley & Sons Ltd/CNRS.
Error performance analysis in K-tier uplink cellular networks using a stochastic geometric approach

KAUST Repository

Afify, Laila H.

2015-09-14

In this work, we develop an analytical paradigm to analyze the average symbol error probability (ASEP) performance of uplink traffic in a multi-tier cellular network. The analysis is based on the recently developed Equivalent-in-Distribution approach that utilizes stochastic geometric tools to account for the network geometry in the performance characterization. Different from the other stochastic geometry models adopted in the literature, the developed analysis accounts for important communication system parameters and goes beyond signal-to-interference-plus-noise ratio characterization. That is, the presented model accounts for the modulation scheme, constellation type, and signal recovery techniques to model the ASEP. To this end, we derive single integral expressions for the ASEP for different modulation schemes due to aggregate network interference. Finally, all theoretical findings of the paper are verified via Monte Carlo simulations.
Patterns of Twitter Behavior Among Networks of Cannabis Dispensaries in California

Science.gov (United States)

Chew, Robert F; Hsieh, Yuli P; Bieler, Gayle S; Bobashev, Georgiy V; Siege, Christopher; Zarkin, Gary A

2017-01-01

Background Twitter represents a social media platform through which medical cannabis dispensaries can rapidly promote and advertise a multitude of retail products. Yet, to date, no studies have systematically evaluated Twitter behavior among dispensaries and how these behaviors influence the formation of social networks. Objectives This study sought to characterize common cyberbehaviors and shared follower networks among dispensaries operating in two large cannabis markets in California. Methods From a targeted sample of 119 dispensaries in the San Francisco Bay Area and Greater Los Angeles, we collected metadata from the dispensary accounts using the Twitter API. For each city, we characterized the network structure of dispensaries based upon shared followers, then empirically derived communities with the Louvain modularity algorithm. Principal components factor analysis was employed to reduce 12 Twitter measures into a more parsimonious set of cyberbehavioral dimensions. Finally, quadratic discriminant analysis was implemented to verify the ability of the extracted dimensions to classify dispensaries into their derived communities. Results The modularity algorithm yielded three communities in each city with distinct network structures. The principal components factor analysis reduced the 12 cyberbehaviors into five dimensions that encompassed account age, posting frequency, referencing, hyperlinks, and user engagement among the dispensary accounts. In the quadratic discriminant analysis, the dimensions correctly classified 75% (46/61) of the communities in the San Francisco Bay Area and 71% (41/58) in Greater Los Angeles. Conclusions The most centralized and strongly connected dispensaries in both cities had newer accounts, higher daily activity, more frequent user engagement, and increased usage of embedded media, keywords, and hyperlinks. Measures derived from both network structure and cyberbehavioral dimensions can serve as key contextual indicators for the
New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

Ramaswamy, Vinita

2007-01-01

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Stability analysis of impulsive parabolic complex networks

Energy Technology Data Exchange (ETDEWEB)

Wang Jinliang, E-mail: wangjinliang1984@yahoo.com.cn [Science and Technology on Aircraft Control Laboratory, School of Automation Science and Electrical Engineering, Beihang University, XueYuan Road, No. 37, HaiDian District, Beijing 100191 (China); Wu Huaining [Science and Technology on Aircraft Control Laboratory, School of Automation Science and Electrical Engineering, Beihang University, XueYuan Road, No. 37, HaiDian District, Beijing 100191 (China)

2011-11-15

Highlights: > Two impulsive parabolic complex network models are proposed. > The global exponential stability of impulsive parabolic complex networks are considered. > The robust global exponential stability of impulsive parabolic complex networks are considered. - Abstract: In the present paper, two kinds of impulsive parabolic complex networks (IPCNs) are considered. In the first one, all nodes have the same time-varying delay. In the second one, different nodes have different time-varying delays. Using the Lyapunov functional method combined with the inequality techniques, some global exponential stability criteria are derived for the IPCNs. Furthermore, several robust global exponential stability conditions are proposed to take uncertainties in the parameters of the IPCNs into account. Finally, numerical simulations are presented to illustrate the effectiveness of the results obtained here.
Stability analysis of impulsive parabolic complex networks

International Nuclear Information System (INIS)

Wang Jinliang; Wu Huaining

2011-01-01

Highlights: → Two impulsive parabolic complex network models are proposed. → The global exponential stability of impulsive parabolic complex networks are considered. → The robust global exponential stability of impulsive parabolic complex networks are considered. - Abstract: In the present paper, two kinds of impulsive parabolic complex networks (IPCNs) are considered. In the first one, all nodes have the same time-varying delay. In the second one, different nodes have different time-varying delays. Using the Lyapunov functional method combined with the inequality techniques, some global exponential stability criteria are derived for the IPCNs. Furthermore, several robust global exponential stability conditions are proposed to take uncertainties in the parameters of the IPCNs into account. Finally, numerical simulations are presented to illustrate the effectiveness of the results obtained here.
Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

Science.gov (United States)

2011-08-26

... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...
The Simultaneous Effects of Spatial and Social Networks on Cholera Transmission

Directory of Open Access Journals (Sweden)

Sophia Giebultowicz

2011-01-01

Full Text Available This study uses social network and spatial analytical methods simultaneously to understand cholera transmission in rural Bangladesh. Both have been used separately to incorporate context into health studies, but using them together is a new and recent approach. Data include a spatially referenced longitudinal demographic database consisting of approximately 200,000 people and a database of all laboratory-confirmed cholera cases from 1983 to 2003. A complete kinship-based network linking households is created, and distance matrices are also constructed to model spatial relationships. A spatial error-social effects model tested for cholera clustering in socially linked households while accounting for spatial factors. Results show that there was social clustering in five out of twenty-one years while accounting for both known and unknown environmental variables. This suggests that environmental cholera transmission is significant and social networks also influence transmission, but not as consistently. Simultaneous spatial and social network analysis may improve understanding of disease transmission.
Mathematical model of highways network optimization

Science.gov (United States)

Sakhapov, R. L.; Nikolaeva, R. V.; Gatiyatullin, M. H.; Makhmutov, M. M.

2017-12-01

The article deals with the issue of highways network design. Studies show that the main requirement from road transport for the road network is to ensure the realization of all the transport links served by it, with the least possible cost. The goal of optimizing the network of highways is to increase the efficiency of transport. It is necessary to take into account a large number of factors that make it difficult to quantify and qualify their impact on the road network. In this paper, we propose building an optimal variant for locating the road network on the basis of a mathematical model. The article defines the criteria for optimality and objective functions that reflect the requirements for the road network. The most fully satisfying condition for optimality is the minimization of road and transport costs. We adopted this indicator as a criterion of optimality in the economic-mathematical model of a network of highways. Studies have shown that each offset point in the optimal binding road network is associated with all other corresponding points in the directions providing the least financial costs necessary to move passengers and cargo from this point to the other corresponding points. The article presents general principles for constructing an optimal network of roads.
Inferring Phylogenetic Networks Using PhyloNet.

Science.gov (United States)

Wen, Dingqiao; Yu, Yun; Zhu, Jiafan; Nakhleh, Luay

2018-07-01

PhyloNet was released in 2008 as a software package for representing and analyzing phylogenetic networks. At the time of its release, the main functionalities in PhyloNet consisted of measures for comparing network topologies and a single heuristic for reconciling gene trees with a species tree. Since then, PhyloNet has grown significantly. The software package now includes a wide array of methods for inferring phylogenetic networks from data sets of unlinked loci while accounting for both reticulation (e.g., hybridization) and incomplete lineage sorting. In particular, PhyloNet now allows for maximum parsimony, maximum likelihood, and Bayesian inference of phylogenetic networks from gene tree estimates. Furthermore, Bayesian inference directly from sequence data (sequence alignments or biallelic markers) is implemented. Maximum parsimony is based on an extension of the "minimizing deep coalescences" criterion to phylogenetic networks, whereas maximum likelihood and Bayesian inference are based on the multispecies network coalescent. All methods allow for multiple individuals per species. As computing the likelihood of a phylogenetic network is computationally hard, PhyloNet allows for evaluation and inference of networks using a pseudolikelihood measure. PhyloNet summarizes the results of the various analyzes and generates phylogenetic networks in the extended Newick format that is readily viewable by existing visualization software.
Growing networks with mixed attachment mechanisms

International Nuclear Information System (INIS)

Shao Zhigang; Zou Xianwu; Tan Zhijie; Jin Zhunzhi

2006-01-01

Networks grow and evolve when new nodes and links are added in. There are two methods to add the links: uniform attachment and preferential attachment. We take account of the addition of links with mixed attachment between uniform attachment and preferential attachment in proportion. By using numerical simulations and analysis based on a continuum theory, we obtain that the degree distribution P(k) has an extended power-law form P(k) ∼ (k + k 0 ) -γ . When the number of edges k of a node is much larger than a certain value k 0 , the degree distribution reduces to the power-law form P(k) ∼ k -γ ; and when k is much smaller than k 0 , the degree distribution degenerates into the exponential form P(k)∼exp(-yk/k 0 ). It has been found that degree distribution possesses this extended power-law form for many real networks, such as the movie actor network, the citation network of scientific papers and diverse protein interaction networks
High speed all-optical networks

Science.gov (United States)

Chlamtac, Imrich

1993-01-01

An inherent problem of conventional point-to-point WAN architectures is that they cannot translate optical transmission bandwidth into comparable user available throughput due to the limiting electronic processing speed of the switching nodes. This report presents the first solution to WDM based WAN networks that overcomes this limitation. The proposed Lightnet architecture takes into account the idiosyncrasies of WDM switching/transmission leading to an efficient and pragmatic solution. The Lightnet architecture trades the ample WDM bandwidth for a reduction in the number of processing stages and a simplification of each switching stage, leading to drastically increased effective network throughputs.
Financial Accountant Versus Managerial Accountant in the Hotel Business System

Directory of Open Access Journals (Sweden)

Ivana Zubac

2012-01-01

Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.
Competing opinion diffusion on social networks.

Science.gov (United States)

Hu, Haibo

2017-11-01

Opinion competition is a common phenomenon in real life, such as with opinions on controversial issues or political candidates; however, modelling this competition remains largely unexplored. To bridge this gap, we propose a model of competing opinion diffusion on social networks taking into account degree-dependent fitness or persuasiveness. We study the combined influence of social networks, individual fitnesses and attributes, as well as mass media on people's opinions, and find that both social networks and mass media act as amplifiers in opinion diffusion, the amplifying effect of which can be quantitatively characterized. We analytically obtain the probability that each opinion will ultimately pervade the whole society when there are no committed people in networks, and the final proportion of each opinion at the steady state when there are committed people in networks. The results of numerical simulations show good agreement with those obtained through an analytical approach. This study provides insight into the collective influence of individual attributes, local social networks and global media on opinion diffusion, and contributes to a comprehensive understanding of competing diffusion behaviours in the real world.
Problems of organization and development of the Latvian energy efficiency network

International Nuclear Information System (INIS)

Petrov, B.; Puikevica-Puikevska, I.

1999-01-01

The idea to create an Energy Efficiency Network (Network) was put forward in Canada. In 1989 similar activities started in Norway. Taking account the difficult economical situation in the Latvia industry, such a Network would help to develop our enterprises under conditions of competition. In the future, this Network is to ensure a stabile operation of the international level. Therefore Network's purposes are: to promote decision-making process with due account for the energy efficiency measures and environment-friendly energy use in industry; to encourage reducing the specific consumption of energy; to promote the information exchange among industrial enterprises as well as with new technology suppliers, and service and consulting enterprises. The task of Network is to process information on the activities of enterprises, to perform computations and to show the condition of every enterprise in the same branch of industry, by means of diagrams and tables, as well as to reveal weak points of the enterprise. The benefits of the Network participants: Network information data base allows the participants to compare their energy efficiency data with those of other enterprises in the same branch of industry; opportunity to receive information on the newest achievements in the energy efficiency measures; opportunity to familiarise themselves with the necessary project documentation, reports, ets. Network's activities are organised due consideration for particular needs of an enterprise reported directly by the participants of the enterprise. (author)
Traditional Market Accounting: Management or Financial Accounting?

OpenAIRE

Wiyarni, Wiyarni

2017-01-01

The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...
Thermal conductivity model for nanofiber networks

Science.gov (United States)

Zhao, Xinpeng; Huang, Congliang; Liu, Qingkun; Smalyukh, Ivan I.; Yang, Ronggui

2018-02-01

Understanding thermal transport in nanofiber networks is essential for their applications in thermal management, which are used extensively as mechanically sturdy thermal insulation or high thermal conductivity materials. In this study, using the statistical theory and Fourier's law of heat conduction while accounting for both the inter-fiber contact thermal resistance and the intrinsic thermal resistance of nanofibers, an analytical model is developed to predict the thermal conductivity of nanofiber networks as a function of their geometric and thermal properties. A scaling relation between the thermal conductivity and the geometric properties including volume fraction and nanofiber length of the network is revealed. This model agrees well with both numerical simulations and experimental measurements found in the literature. This model may prove useful in analyzing the experimental results and designing nanofiber networks for both high and low thermal conductivity applications.
Scheduling Network Traffic for Grid Purposes

DEFF Research Database (Denmark)

Gamst, Mette

This thesis concerns scheduling of network traffic in grid context. Grid computing consists of a number of geographically distributed computers, which work together for solving large problems. The computers are connected through a network. When scheduling job execution in grid computing, data...... transmission has so far not been taken into account. This causes stability problems, because data transmission takes time and thus causes delays to the execution plan. This thesis proposes the integration of job scheduling and network routing. The scientific contribution is based on methods from operations...... research and consists of six papers. The first four considers data transmission in grid context. The last two solves the data transmission problem, where the number of paths per data connection is bounded from above. The thesis shows that it is possible to solve the integrated job scheduling and network...
Thermal conductivity model for nanofiber networks

Energy Technology Data Exchange (ETDEWEB)

Zhao, Xinpeng [Department of Mechanical Engineering, University of Colorado, Boulder, Colorado 80309, USA; Huang, Congliang [Department of Mechanical Engineering, University of Colorado, Boulder, Colorado 80309, USA; School of Electrical and Power Engineering, China University of Mining and Technology, Xuzhou 221116, China; Liu, Qingkun [Department of Physics, University of Colorado, Boulder, Colorado 80309, USA; Smalyukh, Ivan I. [Department of Physics, University of Colorado, Boulder, Colorado 80309, USA; Materials Science and Engineering Program, University of Colorado, Boulder, Colorado 80309, USA; Yang, Ronggui [Department of Mechanical Engineering, University of Colorado, Boulder, Colorado 80309, USA; Materials Science and Engineering Program, University of Colorado, Boulder, Colorado 80309, USA; Buildings and Thermal Systems Center, National Renewable Energy Laboratory, Golden, Colorado 80401, USA

2018-02-28

Understanding thermal transport in nanofiber networks is essential for their applications in thermal management, which are used extensively as mechanically sturdy thermal insulation or high thermal conductivity materials. In this study, using the statistical theory and Fourier's law of heat conduction while accounting for both the inter-fiber contact thermal resistance and the intrinsic thermal resistance of nanofibers, an analytical model is developed to predict the thermal conductivity of nanofiber networks as a function of their geometric and thermal properties. A scaling relation between the thermal conductivity and the geometric properties including volume fraction and nanofiber length of the network is revealed. This model agrees well with both numerical simulations and experimental measurements found in the literature. This model may prove useful in analyzing the experimental results and designing nanofiber networks for both high and low thermal conductivity applications.
RECOMMENDER SYSTEMS IN SOCIAL NETWORKS

Directory of Open Access Journals (Sweden)

Cleomar Valois Batista Jr

2011-12-01

Full Text Available The continued and diversified growth of social networks has changed the way in which users interact with them. With these changes, what once was limited to social contact is now used for exchanging ideas and opinions, creating the need for new features. Users have so much information at their fingertips that they are unable to process it by themselves; hence, the need to develop new tools. Recommender systems were developed to address this need and many techniques were used for different approaches to the problem. To make relevant recommendations, these systems use large sets of data, not taking the social network of the user into consideration. Developing a recommender system that takes into account the social network of the user is another way of tackling the problem. The purpose of this project is to use the theory of six degrees of separation (Watts 2003 amongst users of a social network to enhance existing recommender systems.
Controlling Voltage Levels of Distribution Network-Radial Feeder after Connecting Wind Turbines to the Network

Directory of Open Access Journals (Sweden)

Muhammad Al Badri

2017-11-01

Full Text Available Several factors in power generation and supply need to be taken into account such as shortages of energy supply, system stability, and energy quality and system disruption due to network losses, industrial development and population expansion. The addition of wind turbines to the distribution network is of great benefit in providing additional power and solving these problems, but this addition is accompanied by the problem of low voltage network. This research found optimal solutions to the problem of low voltage distribution network after connecting wind turbines. The main idea of this paper is to optimize the low-voltage problem as a result of connecting the wind turbines to the "far end" of the radial feeder for a distribution network and to obtain a voltage level within an acceptable and stable range. The problem of low voltage solved by using the load-drop compensation, capacitor-bank and “doubly-fed” induction generators. The results of this study were based on the operation of the entire design of the simulation system which would be compatible with the reality of the energy flow of all network components by using the PSCAD program. The present analysis program revealed an optimum solution for the low voltage profile of the distribution network after connecting the wind turbine.
Covariance-based synaptic plasticity in an attractor network model accounts for fast adaptation in free operant learning.

Science.gov (United States)

Neiman, Tal; Loewenstein, Yonatan

2013-01-23

In free operant experiments, subjects alternate at will between targets that yield rewards stochastically. Behavior in these experiments is typically characterized by (1) an exponential distribution of stay durations, (2) matching of the relative time spent at a target to its relative share of the total number of rewards, and (3) adaptation after a change in the reward rates that can be very fast. The neural mechanism underlying these regularities is largely unknown. Moreover, current decision-making neural network models typically aim at explaining behavior in discrete-time experiments in which a single decision is made once in every trial, making these models hard to extend to the more natural case of free operant decisions. Here we show that a model based on attractor dynamics, in which transitions are induced by noise and preference is formed via covariance-based synaptic plasticity, can account for the characteristics of behavior in free operant experiments. We compare a specific instance of such a model, in which two recurrently excited populations of neurons compete for higher activity, to the behavior of rats responding on two levers for rewarding brain stimulation on a concurrent variable interval reward schedule (Gallistel et al., 2001). We show that the model is consistent with the rats' behavior, and in particular, with the observed fast adaptation to matching behavior. Further, we show that the neural model can be reduced to a behavioral model, and we use this model to deduce a novel "conservation law," which is consistent with the behavior of the rats.

Information communication on complex networks

International Nuclear Information System (INIS)

Igarashi, Akito; Kawamoto, Hiroki; Maruyama, Takahiro; Morioka, Atsushi; Naganuma, Yuki

2013-01-01

Since communication networks such as the Internet, which is regarded as a complex network, have recently become a huge scale and a lot of data pass through them, the improvement of packet routing strategies for transport is one of the most significant themes in the study of computer networks. It is especially important to find routing strategies which can bear as many traffic as possible without congestion in complex networks. First, using neural networks, we introduce a strategy for packet routing on complex networks, where path lengths and queue lengths in nodes are taken into account within a framework of statistical physics. Secondly, instead of using shortest paths, we propose efficient paths which avoid hubs, nodes with a great many degrees, on scale-free networks with a weight of each node. We improve the heuristic algorithm proposed by Danila et. al. which optimizes step by step routing properties on congestion by using the information of betweenness, the probability of paths passing through a node in all optimal paths which are defined according to a rule, and mitigates the congestion. We confirm the new heuristic algorithm which balances traffic on networks by achieving minimization of the maximum betweenness in much smaller number of iteration steps. Finally, We model virus spreading and data transfer on peer-to-peer (P2P) networks. Using mean-field approximation, we obtain an analytical formulation and emulate virus spreading on the network and compare the results with those of simulation. Moreover, we investigate the mitigation of information traffic congestion in the P2P networks.
Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.
COMPUTER-ASSISTED ACCOUNTING

Directory of Open Access Journals (Sweden)

SORIN-CIPRIAN TEIUŞAN

2009-01-01

Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.
76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

2011-12-27

... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...
Network analysis of metaphors in immigrants' accounts of techno-science: A theoretical-methodological proposal.

Directory of Open Access Journals (Sweden)

Jesús René Luna Hernández

2008-05-01

Full Text Available Immigration is currently a source of much, sometimes divisive, social debate. However, what the immigrants themselves have to say about their own situation often goes unreported. One of the least-studied aspects of immigration is the immigrant's relationship with new information and communication technologies (ICTs. Here I suggest, as a project for investigation, the analysis of the metaphors that immigrants (from sub-Saharan Africa to Spain use to represent ICTs and the practices that surround them. These immigrants are of special interest because they come from places where contact with ICTs is minimal, and also because the jobs they find on arrival in Spain tend not to involve the use of ICTs. I propose the adoption of a perspective in which context and social relationships take precedence over individualistic factors, such as attitudes or attributions. I argue that social network analysis, and more specifically, discursive network analysis, is the investigative strategy most appropriate to such a project.
On Field Size and Success Probability in Network Coding

DEFF Research Database (Denmark)

Geil, Hans Olav; Matsumoto, Ryutaroh; Thomsen, Casper

2008-01-01

Using tools from algebraic geometry and Gröbner basis theory we solve two problems in network coding. First we present a method to determine the smallest field size for which linear network coding is feasible. Second we derive improved estimates on the success probability of random linear network...... coding. These estimates take into account which monomials occur in the support of the determinant of the product of Edmonds matrices. Therefore we finally investigate which monomials can occur in the determinant of the Edmonds matrix....
Network Effects in Countries' Adoption of IFRS

OpenAIRE

Ramanna, Karthik; Sletten, Ewa

2014-01-01

If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the 2003–2008 period? We test the hypothesis that perceived network benefits from the extant worldwide adoption of IFRS can explain part of countries' shift away from local accounting standards. That is, as more jurisdictions with ec...
A growing social network model in geographical space

Science.gov (United States)

Antonioni, Alberto; Tomassini, Marco

2017-09-01

In this work we propose a new model for the generation of social networks that includes their often ignored spatial aspects. The model is a growing one and links are created either taking space into account, or disregarding space and only considering the degree of target nodes. These two effects can be mixed linearly in arbitrary proportions through a parameter. We numerically show that for a given range of the combination parameter, and for given mean degree, the generated network class shares many important statistical features with those observed in actual social networks, including the spatial dependence of connections. Moreover, we show that the model provides a good qualitative fit to some measured social networks.
Interorganizational networks: fundamental to the Accreditation Canada program.

Science.gov (United States)

Mitchell, Jonathan I; Nicklin, Wendy; MacDonald, Bernadette

2014-01-01

Within the Canadian healthcare system, the term population-accountable health network defines the use of collective resources to optimize the health of a population through integrated interventions. The leadership of these networks has also been identified as a critical factor, highlighting the need for creative management of resources in determining effective, balanced sets of interventions. In this article, using specific principles embedded in the Accreditation Canada program, the benefits of a network approach are highlighted, including knowledge sharing, improving the consistency of practice through standards, and a broader systems-and-population view of healthcare delivery across the continuum of care. The implications for Canadian health leaders to leverage the benefits of interorganizational networks are discussed.
IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...
Management Accounting

OpenAIRE

John Burns; Martin Quinn; Liz Warren; João Oliveira

2013-01-01

Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...
NQAR: Network Quality Aware Routing in Error-Prone Wireless Sensor Networks

Directory of Open Access Journals (Sweden)

Jaewon Choi

2010-01-01

Full Text Available We propose a network quality aware routing (NQAR mechanism to provide an enabling method of the delay-sensitive data delivery over error-prone wireless sensor networks. Unlike the existing routing methods that select routes with the shortest arrival latency or the minimum hop count, the proposed scheme adaptively selects the route based on the network qualities including link errors and collisions with minimum additional complexity. It is designed to avoid the paths with potential noise and collision that may cause many non-deterministic backoffs and retransmissions. We propose a generic framework to select a minimum cost route that takes the packet loss rate and collision history into account. NQAR uses a data centric approach to estimate a single-hop delay based on processing time, propagation delay, packet loss rate, number of backoffs, and the retransmission timeout between two neighboring nodes. This enables a source node to choose the shortest expected end-to-end delay path to send a delay-sensitive data. The experiment results show that NQAR reduces the end-to-end transfer delay up to approximately 50% in comparison with the latency-based directed diffusion and the hop count-based directed diffusion under the error-prone network environments. Moreover, NQAR shows better performance than those routing methods in terms of jitter, reachability, and network lifetime.
Comparison of neural network applications for channel assignment in cellular TDMA networks and dynamically sectored PCS networks

Science.gov (United States)

Hortos, William S.

1997-04-01

The use of artificial neural networks (NNs) to address the channel assignment problem (CAP) for cellular time-division multiple access and code-division multiple access networks has previously been investigated by this author and many others. The investigations to date have been based on a hexagonal cell structure established by omnidirectional antennas at the base stations. No account was taken of the use of spatial isolation enabled by directional antennas to reduce interference between mobiles. Any reduction in interference translates into increased capacity and consequently alters the performance of the NNs. Previous studies have sought to improve the performance of Hopfield- Tank network algorithms and self-organizing feature map algorithms applied primarily to static channel assignment (SCA) for cellular networks that handle uniformly distributed, stationary traffic in each cell for a single type of service. The resulting algorithms minimize energy functions representing interference constraint and ad hoc conditions that promote convergence to optimal solutions. While the structures of the derived neural network algorithms (NNAs) offer the potential advantages of inherent parallelism and adaptability to changing system conditions, this potential has yet to be fulfilled the CAP for emerging mobile networks. The next-generation communication infrastructures must accommodate dynamic operating conditions. Macrocell topologies are being refined to microcells and picocells that can be dynamically sectored by adaptively controlled, directional antennas and programmable transceivers. These networks must support the time-varying demands for personal communication services (PCS) that simultaneously carry voice, data and video and, thus, require new dynamic channel assignment (DCA) algorithms. This paper examines the impact of dynamic cell sectoring and geometric conditioning on NNAs developed for SCA in omnicell networks with stationary traffic to improve the metrics
Accounting outsourcing and some problems of selected software for accounting

OpenAIRE

Turková, Lenka

2009-01-01

Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.
Time constrained liner shipping network design

DEFF Research Database (Denmark)

Karsten, Christian Vad; Brouer, Berit Dangaard; Desaulniers, Guy

2017-01-01

We present a mathematical model and a solution method for the liner shipping network design problem. The model takes into account coordination between vessels and transit time restrictions on the cargo flow. The solution method is an improvement heuristic, where an integer program is solved...... iteratively to perform moves in a large neighborhood search. Our improvement heuristic is applicable as a real-time decision support tool for a liner shipping company. It can be used to find improvements to the network when evaluating changes in operating conditions or testing different scenarios...
Building GSM network in extreme conditions

Science.gov (United States)

Mikulec, M.; Voznak, M.; Fajkus, M.; Partila, P.; Tovarek, J.; Chmelikova, Z.

2015-05-01

The paper is focused on the building ad-hoc GSM network based on open source software and low-cost hardware. The created Base Transmission Station can be deployed and put into operation in a few minutes in a required area to ensure private communication between connected GSM mobile terminals. The convergence between BTS station and the other networks is possible through IP network. The paper tries to define connection parameters to provide sufficient quality of voice service between the GSM network and IP Multimedia Subsystem. The paper brings practical results of voice call quality measurement between users inside BTS station mobile network and users inside IP Multimedia Subsystem network. The calls are simulated by low-cost embedded solution for speech quality measurement in GSM network. This tool is under development of our laboratory and allows automatic speech quality measurement of any GSM or UMTS mobile network. The Perceptual Evaluation of Speech Quality method is used to get final comparable results. The communication between BTS station and connected networks has to be secured against the interception from the third party. The influence of the securing method for quality of service is presented in detail. Paper, apart from the quality of service measurement section, describes technical requirements for successful interconnection between BTS and IMS networks. The authentication, authorization and accounting methods in roaming between BTS and IMS system are presented too.
Academic Performance and the Use of Social Networks

Directory of Open Access Journals (Sweden)

Jéssica Ribeiro Rangel

2016-08-01

Full Text Available This study aimed to investigate whether the use of social networks influences on the academic performance of students in the undergraduate program in accounting. Data were collected from 322 students of the course of a federal University of the State of Minas Gerais, Brazil. The regression results show that the variables "gender", "motivation" and "classification in the University entrance examination" are significant in explaining students' academic performance measured by the Grade Point Average (GPA. The results show that the performance of male students is lower than that of female students at the level of 5%. Also was identified that the greater the student's motivation level, the greater your academic performance (at the level of 1 percent. Finally, it was observed that the best ranked students in the University entrance examination, the higher their academic performance. However, none of the variables relating to the use of social networks ("familiarity with technological resources", "hours", "Internet hours on social networks" and "use of social networks to study" presented relation with academic performance. In other words, these results show that the use of social networks does not have positive or negative impacts directly on academic performance. We can conclude for the sample analyzed, that use of social networks during the academic period does not influence significantly the performance of the students. However, you can verify that the motivation is directly related to the academic performance of the Accounting student with regard to perception of motivation, to familiarity with technological resources and the use of applications.
A Spontaneous Ad Hoc Network to Share WWW Access

Directory of Open Access Journals (Sweden)

Lloret Jaime

2010-01-01

Full Text Available In this paper, we propose a secure spontaneous ad-hoc network, based on direct peer-to-peer interaction, to grant a quick, easy, and secure access to the users to surf the Web. The paper shows the description of our proposal, the procedure of the nodes involved in the system, the security algorithms implemented, and the designed messages. We have taken into account the security and its performance. Although some people have defined and described the main features of spontaneous ad-hoc networks, nobody has published any design and simulation until today. Spontaneous networking will enable a more natural form of wireless computing when people physically meet in the real world. We also validate the success of our proposal through several simulations and comparisons with a regular architecture, taking into account the optimization of the resources of the devices. Finally, we compare our proposal with other caching techniques published in the related literature. The proposal has been developed with the main objective of improving the communication and integration between different study centers of low-resource communities. That is, it lets communicate spontaneous networks, which are working collaboratively and which have been created on different physical places.
Synthesis and Design of Integrated Process and Water Networks

DEFF Research Database (Denmark)

Handani, Zainatul B.; Quaglia, Alberto; Gani, Rafiqul

2015-01-01

This work presents the development of a systematic framework for a simultaneous synthesis and design of process and water networks using the superstructure-based optimization approach. In this framework, a new superstructure combining both networks is developed by attempting to consider all...... possible options with respect to the topology of the process and water networks, leading to Mixed Integer Non Linear Programming (MINLP) problem. A solution strategy to solve the multi-network problem accounts explicitly the interactions between the networks by selecting suitable technologies in order...... to transform raw materials into products and produce clean water to be reused in the process at the early stage of design. Since the connection between the process network and the wastewater treatment network is not a straight forward connection, a new converter interval is introduced in order to convert...
Transaction costs and social networks in productivity measurement

DEFF Research Database (Denmark)

Henningsen, Geraldine; Henningsen, Arne; Henning, Christian H. C. A.

2015-01-01

. Hence, both the absolute productivity measures and, more importantly, the productivity ranking will be distorted. A major driver of transaction costs is poor access to information and contract enforcement assistance. Social networks often catalyse information exchange as well as generate trust...... and support. Hence, we use measures of a firm’s access to social networks as a proxy for the transaction costs the firm faces. We develop a microeconomic production model that takes into account transaction costs and networks. Using a data set of 384 Polish farms, we empirically estimate this model...... and compare different parametric, semiparametric, and nonparametric model specifications. Our results generally support our hypothesis. Especially, large trading networks and dense household networks have a positive influence on a farm’s productivity. Furthermore, our results indicate that transaction costs...

Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

NARCIS (Netherlands)

Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

2010-01-01

This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)
Generalization of Clustering Coefficients to Signed Correlation Networks

Science.gov (United States)

Costantini, Giulio; Perugini, Marco

2014-01-01

The recent interest in network analysis applications in personality psychology and psychopathology has put forward new methodological challenges. Personality and psychopathology networks are typically based on correlation matrices and therefore include both positive and negative edge signs. However, some applications of network analysis disregard negative edges, such as computing clustering coefficients. In this contribution, we illustrate the importance of the distinction between positive and negative edges in networks based on correlation matrices. The clustering coefficient is generalized to signed correlation networks: three new indices are introduced that take edge signs into account, each derived from an existing and widely used formula. The performances of the new indices are illustrated and compared with the performances of the unsigned indices, both on a signed simulated network and on a signed network based on actual personality psychology data. The results show that the new indices are more resistant to sample variations in correlation networks and therefore have higher convergence compared with the unsigned indices both in simulated networks and with real data. PMID:24586367
Power-Aware Routing and Network Design with Bundled Links: Solutions and Analysis

Directory of Open Access Journals (Sweden)

Rosario G. Garroppo

2013-01-01

Full Text Available The paper deeply analyzes a novel network-wide power management problem, called Power-Aware Routing and Network Design with Bundled Links (PARND-BL, which is able to take into account both the relationship between the power consumption and the traffic throughput of the nodes and to power off both the chassis and even the single Physical Interface Card (PIC composing each link. The solutions of the PARND-BL model have been analyzed by taking into account different aspects associated with the actual applicability in real network scenarios: (i the time for obtaining the solution, (ii the deployed network topology and the resulting topology provided by the solution, (iii the power behavior of the network elements, (iv the traffic load, (v the QoS requirement, and (vi the number of paths to route each traffic demand. Among the most interesting and novel results, our analysis shows that the strategy of minimizing the number of powered-on network elements through the traffic consolidation does not always produce power savings, and the solution of this kind of problems, in some cases, can lead to spliting a single traffic demand into a high number of paths.
A Vehicular Guidance Wireless Sensor/Actuator Network

KAUST Repository

Boudellioua, Imene

2012-01-01

that is selected dynamically. We also discuss the factors affecting our network performance in real-life and propose a framework which accounts for real-time requirement and reliable actuation. We finally perform some experimental studies on our system to measure
Neural network-based model reference adaptive control system.

Science.gov (United States)

Patino, H D; Liu, D

2000-01-01

In this paper, an approach to model reference adaptive control based on neural networks is proposed and analyzed for a class of first-order continuous-time nonlinear dynamical systems. The controller structure can employ either a radial basis function network or a feedforward neural network to compensate adaptively the nonlinearities in the plant. A stable controller-parameter adjustment mechanism, which is determined using the Lyapunov theory, is constructed using a sigma-modification-type updating law. The evaluation of control error in terms of the neural network learning error is performed. That is, the control error converges asymptotically to a neighborhood of zero, whose size is evaluated and depends on the approximation error of the neural network. In the design and analysis of neural network-based control systems, it is important to take into account the neural network learning error and its influence on the control error of the plant. Simulation results showing the feasibility and performance of the proposed approach are given.
LMI designmethod for networked-based PID control

Science.gov (United States)

Souza, Fernando de Oliveira; Mozelli, Leonardo Amaral; de Oliveira, Maurício Carvalho; Palhares, Reinaldo Martinez

2016-10-01

In this paper, we propose a methodology for the design of networked PID controllers for second-order delayed processes using linear matrix inequalities. The proposed procedure takes into account time-varying delay on the plant, time-varying delays induced by the network and packed dropouts. The design is carried on entirely using a continuous-time model of the closed-loop system where time-varying delays are used to represent sampling and holding occurring in a discrete-time digital PID controller.
Analyzing complex networks through correlations in centrality measurements

International Nuclear Information System (INIS)

Ricardo Furlan Ronqui, José; Travieso, Gonzalo

2015-01-01

Many real world systems can be expressed as complex networks of interconnected nodes. It is frequently important to be able to quantify the relative importance of the various nodes in the network, a task accomplished by defining some centrality measures, with different centrality definitions stressing different aspects of the network. It is interesting to know to what extent these different centrality definitions are related for different networks. In this work, we study the correlation between pairs of a set of centrality measures for different real world networks and two network models. We show that the centralities are in general correlated, but with stronger correlations for network models than for real networks. We also show that the strength of the correlation of each pair of centralities varies from network to network. Taking this fact into account, we propose the use of a centrality correlation profile, consisting of the values of the correlation coefficients between all pairs of centralities of interest, as a way to characterize networks. Using the yeast protein interaction network as an example we show also that the centrality correlation profile can be used to assess the adequacy of a network model as a representation of a given real network. (paper)
A Concept of Accounting Quality from Accounting Harmonisation Perspective

OpenAIRE

Legenzova, R

2016-01-01

The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...
SWOT Analysis of Automation for Cash and Accounts Control in Construction

OpenAIRE

Mariya Deriy

2013-01-01

The possibility has been analyzed as to computerization of control over accounting and information systems data in terms of cash and payments in company practical activity provided that the problem is solved of the existence of well-functioning single computer network between different units of a developing company. Current state of the control organization and possibility of its automation has been observed. SWOT analysis of control automation to identify its strengths and weaknesses, obstac...
Performance Monitoring Techniques Supporting Cognitive Optical Networking

DEFF Research Database (Denmark)

Caballero Jambrina, Antonio; Borkowski, Robert; Zibar, Darko

2013-01-01

High degree of heterogeneity of future optical networks, such as services with different quality-of-transmission requirements, modulation formats and switching techniques, will pose a challenge for the control and optimization of different parameters. Incorporation of cognitive techniques can help...... to solve this issue by realizing a network that can observe, act, learn and optimize its performance, taking into account end-to-end goals. In this letter we present the approach of cognition applied to heterogeneous optical networks developed in the framework of the EU project CHRON: Cognitive...... Heterogeneous Reconfigurable Optical Network. We focus on the approaches developed in the project for optical performance monitoring, which enable the feedback from the physical layer to the cognitive decision system by providing accurate description of the performance of the established lightpaths....
Enhanced Network Efficiency of Functional Brain Networks in Primary Insomnia Patients

Directory of Open Access Journals (Sweden)

Xiaofen Ma

2018-02-01

Full Text Available Accumulating evidence from neuroimaging studies suggests that primary insomnia (PI affects interregional neural coordination of multiple interacting functional brain networks. However, a complete understanding of the whole-brain network organization from a system-level perspective in PI is still lacking. To this end, we investigated in topological organization changes in brain functional networks in PI. 36 PI patients and 38 age-, sex-, and education-matched healthy controls were recruited. All participants underwent a series of neuropsychological assessments and resting-state functional magnetic resonance imaging scans. Individual whole-brain functional network were constructed and analyzed using graph theory-based network approaches. There were no significant differences with respect to age, sex, or education between groups (P > 0.05. Graph-based analyses revealed that participants with PI had a significantly higher total number of edges (P = 0.022, global efficiency (P = 0.014, and normalized global efficiency (P = 0.002, and a significantly lower normalized local efficiency (P = 0.042 compared with controls. Locally, several prefrontal and parietal regions, the superior temporal gyrus, and the thalamus exhibited higher nodal efficiency in participants with PI (P < 0.05, false discovery rate corrected. In addition, most of these regions showed increased functional connectivity in PI patients (P < 0.05, corrected. Finally, altered network efficiency was correlated with neuropsychological variables of the Epworth Sleepiness Scale and Insomnia Severity Index in patients with PI. PI is associated with abnormal organization of large-scale functional brain networks, which may account for memory and emotional dysfunction in people with PI. These findings provide novel implications for neural substrates associated with PI.
Classification of Franchise Networks in the Retail Trade

Directory of Open Access Journals (Sweden)

Grygorenko Tetyana M.

2016-11-01

Full Text Available The article clarifies the definitions of the concepts of «franchise network», «franchise trade network», «franchise retail network», which is substantiated by the lack of a unified approach to interpretation of these concepts. The classification of franchise networks in the retail trade taking into account peculiarities in the operation of this sub-sector of the market economy is developed; classification attributes are identified and types of franchise retail chains are characterized. The proposed classification of franchise retail networks is adapted to the economic situation in Ukraine and specifics of the national franchise relations. It will facilitate a deeper understanding of the essence of the formation and operation of franchise retail chains and also help Ukrainian entrepreneurs to justify choosing the most suitable for them franchising model and allow to establish such a network with regard to various attributes using a complex approach.
Accounting standards

NARCIS (Netherlands)

Stellinga, B.; Mügge, D.

2014-01-01

The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed
A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

Guohua; Jiang; Stephen; Penman

2013-01-01

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.
Inferring a Drive-Response Network from Time Series of Topological Measures in Complex Networks with Transfer Entropy

Directory of Open Access Journals (Sweden)

Xinbo Ai

2014-11-01

Full Text Available Topological measures are crucial to describe, classify and understand complex networks. Lots of measures are proposed to characterize specific features of specific networks, but the relationships among these measures remain unclear. Taking into account that pulling networks from different domains together for statistical analysis might provide incorrect conclusions, we conduct our investigation with data observed from the same network in the form of simultaneously measured time series. We synthesize a transfer entropy-based framework to quantify the relationships among topological measures, and then to provide a holistic scenario of these measures by inferring a drive-response network. Techniques from Symbolic Transfer Entropy, Effective Transfer Entropy, and Partial Transfer Entropy are synthesized to deal with challenges such as time series being non-stationary, finite sample effects and indirect effects. We resort to kernel density estimation to assess significance of the results based on surrogate data. The framework is applied to study 20 measures across 2779 records in the Technology Exchange Network, and the results are consistent with some existing knowledge. With the drive-response network, we evaluate the influence of each measure by calculating its strength, and cluster them into three classes, i.e., driving measures, responding measures and standalone measures, according to the network communities.
A role for distributed processing in advanced nuclear materials control and accountability systems

International Nuclear Information System (INIS)

Tisinger, R.M.; Whitty, W.J.; Ford, W.; Strittmatter, R.B.

1986-01-01

Networking and distributed processing hardware and software have the potential of greatly enhancing nuclear materials control and account-ability (MCandA) systems, both from safeguards and process operations perspectives while allowing timely integrated safeguards activities and enhanced computer security at reasonable cost. A hierarchical distributed system is proposed consisting of groups of terminals and instruments in plant production and support areas connected to microprocessors that are connected to either larger microprocessors or minicomputers. The structuring and development of a limited distributed MCandA prototype system, including human engineering concepts, are described. Implications of integrated safeguards and computer security concepts to the distributed system design are discussed
Error performance analysis in K-tier uplink cellular networks using a stochastic geometric approach

KAUST Repository

Afify, Laila H.; Elsawy, Hesham; Al-Naffouri, Tareq Y.; Alouini, Mohamed-Slim

2015-01-01

-in-Distribution approach that utilizes stochastic geometric tools to account for the network geometry in the performance characterization. Different from the other stochastic geometry models adopted in the literature, the developed analysis accounts for important
The Homogeneity Research of Urban Rail Transit Network Performance

Directory of Open Access Journals (Sweden)

Wang Fu-jian

2016-01-01

Full Text Available Urban Rail Transit is an important part of the public transit, it is necessary to carry out the corresponding network function analysis. Previous studies mainly about network performance analysis of a single city rail transit, lacking of horizontal comparison between the multi-city, it is difficult to find inner unity of different Urban Rail Transit network functions. Taking into account the Urban Rail Transit network is a typical complex networks, so this paper proposes the application of complex network theory to research the homogeneity of Urban Rail Transit network performance. This paper selects rail networks of Beijing, Shanghai, Guangzhou as calculation case, gave them a complex network mapping through the L, P Space method and had a static topological analysis using complex network theory, Network characteristics in three cities were calculated and analyzed form node degree distribution and node connection preference. Finally, this paper studied the network efficiency changes of Urban Rail Transit system under different attack mode. The results showed that, although rail transport network size, model construction and construction planning of the three cities are different, but their network performance in many aspects showed high homogeneity.
The Double Dance of Agency: a socio-theoretic account of how machines and humans interact

DEFF Research Database (Denmark)

Rose, Jeremy; Jones, Matthew

2005-01-01

The nature of the relationship between information technology (IT) and organizations has been a long-standing debate in the Information Systems literature. Does IT shape organiza-tions, or do people in organisations control how IT is used? To formulate the question a little differently: does agency...... that ma-chines may also be agents. Drawing on critiques of both structuration theory and actor net-work theory, this paper develops a theoretical account of the interaction between human and machine agency: the double dance of agency. The account seeks to contribute to theorisation of the relationship...
Constrained Active Learning for Anchor Link Prediction Across Multiple Heterogeneous Social Networks.

Science.gov (United States)

Zhu, Junxing; Zhang, Jiawei; Wu, Quanyuan; Jia, Yan; Zhou, Bin; Wei, Xiaokai; Yu, Philip S

2017-08-03

Nowadays, people are usually involved in multiple heterogeneous social networks simultaneously. Discovering the anchor links between the accounts owned by the same users across different social networks is crucial for many important inter-network applications, e.g., cross-network link transfer and cross-network recommendation. Many different supervised models have been proposed to predict anchor links so far, but they are effective only when the labeled anchor links are abundant. However, in real scenarios, such a requirement can hardly be met and most anchor links are unlabeled, since manually labeling the inter-network anchor links is quite costly and tedious. To overcome such a problem and utilize the numerous unlabeled anchor links in model building, in this paper, we introduce the active learning based anchor link prediction problem. Different from the traditional active learning problems, due to the one-to-one constraint on anchor links, if an unlabeled anchor link a = ( u , v ) is identified as positive (i.e., existing), all the other unlabeled anchor links incident to account u or account v will be negative (i.e., non-existing) automatically. Viewed in such a perspective, asking for the labels of potential positive anchor links in the unlabeled set will be rewarding in the active anchor link prediction problem. Various novel anchor link information gain measures are defined in this paper, based on which several constraint active anchor link prediction methods are introduced. Extensive experiments have been done on real-world social network datasets to compare the performance of these methods with state-of-art anchor link prediction methods. The experimental results show that the proposed Mean-entropy-based Constrained Active Learning (MC) method can outperform other methods with significant advantages.

Ranking in evolving complex networks

Science.gov (United States)

Liao, Hao; Mariani, Manuel Sebastian; Medo, Matúš; Zhang, Yi-Cheng; Zhou, Ming-Yang

2017-05-01

Complex networks have emerged as a simple yet powerful framework to represent and analyze a wide range of complex systems. The problem of ranking the nodes and the edges in complex networks is critical for a broad range of real-world problems because it affects how we access online information and products, how success and talent are evaluated in human activities, and how scarce resources are allocated by companies and policymakers, among others. This calls for a deep understanding of how existing ranking algorithms perform, and which are their possible biases that may impair their effectiveness. Many popular ranking algorithms (such as Google's PageRank) are static in nature and, as a consequence, they exhibit important shortcomings when applied to real networks that rapidly evolve in time. At the same time, recent advances in the understanding and modeling of evolving networks have enabled the development of a wide and diverse range of ranking algorithms that take the temporal dimension into account. The aim of this review is to survey the existing ranking algorithms, both static and time-aware, and their applications to evolving networks. We emphasize both the impact of network evolution on well-established static algorithms and the benefits from including the temporal dimension for tasks such as prediction of network traffic, prediction of future links, and identification of significant nodes.
New Horizons For Accounting: Social Accounting

OpenAIRE

Ertuna, Özer

2012-01-01

Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...
Considerations on command and response language features for a network of heterogeneous autonomous computers

Science.gov (United States)

Engelberg, N.; Shaw, C., III

1984-01-01

The design of a uniform command language to be used in a local area network of heterogeneous, autonomous nodes is considered. After examining the major characteristics of such a network, and after considering the profile of a scientist using the computers on the net as an investigative aid, a set of reasonable requirements for the command language are derived. Taking into account the possible inefficiencies in implementing a guest-layered network operating system and command language on a heterogeneous net, the authors examine command language naming, process/procedure invocation, parameter acquisition, help and response facilities, and other features found in single-node command languages, and conclude that some features may extend simply to the network case, others extend after some restrictions are imposed, and still others require modifications. In addition, it is noted that some requirements considered reasonable (user accounting reports, for example) demand further study before they can be efficiently implemented on a network of the sort described.
Networking activism: implications for Greece

Directory of Open Access Journals (Sweden)

Pantelis Vatikiotis

2011-12-01

Full Text Available The outbreak of December 2008 against police brutality through a wave of demonstrations and street protests in Athens, which was strongly advocated by protest activities and practices across the world, addresses several issues in relation to the transformative potentials of mediated collective action. The paper critically evaluates different accounts of December events, probing then into thevery networking of that movement. From this perspective, it points out another aspect of the local-global interplay in protest culture along new mediating practices (beyond the creation of transnational publics, that of the implications of transnational networking for local social activism and identiﬁcation, addressing relevant questions in the Greek context.
18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...
On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.
Environmental reporting and accounting in Australia: Progress, prospects and research priorities

Energy Technology Data Exchange (ETDEWEB)

Dijk, Albert van, E-mail: albert.vandijk@anu.edu.au [Australian National University, Canberra, ACT (Australia); Mount, Richard [Bureau of Meteorology, Hobart, Tasmania (Australia); University of Tasmania, Hobart, Tasmania (Australia); Gibbons, Philip [Australian National University, Canberra, ACT (Australia); Vardon, Michael [Australian Bureau of Statistics, Belconnen, ACT (Australia); Canadell, Pep [CSIRO Marine and Atmospheric Research, Canberra, ACT (Australia)

2014-03-01

Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple
Environmental reporting and accounting in Australia: Progress, prospects and research priorities

International Nuclear Information System (INIS)

Dijk, Albert van; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

2014-01-01

Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data
Analysis of critical operating conditions for LV distribution networks with microgrids

Science.gov (United States)

Zehir, M. A.; Batman, A.; Sonmez, M. A.; Font, A.; Tsiamitros, D.; Stimoniaris, D.; Kollatou, T.; Bagriyanik, M.; Ozdemir, A.; Dialynas, E.

2016-11-01

Increase in the penetration of Distributed Generation (DG) in distribution networks, raises the risk of voltage limit violations while contributing to line losses. Especially in low voltage (LV) distribution networks (secondary distribution networks), impacts of active power flows on the bus voltages and on the network losses are more dominant. As network operators must meet regulatory limitations, they have to take into account the most critical operating conditions in their systems. In this study, it is aimed to present the impact of the worst operation cases of LV distribution networks comprising microgrids. Simulation studies are performed on a field data-based virtual test-bed. The simulations are repeated for several cases consisting different microgrid points of connection with different network loading and microgrid supply/demand conditions.
Growth of cortical neuronal network in vitro: Modeling and analysis

International Nuclear Information System (INIS)

Lai, P.-Y.; Jia, L. C.; Chan, C. K.

2006-01-01

We present a detailed analysis and theoretical growth models to account for recent experimental data on the growth of cortical neuronal networks in vitro [Phys. Rev. Lett. 93, 088101 (2004)]. The experimentally observed synchronized firing frequency of a well-connected neuronal network is shown to be proportional to the mean network connectivity. The growth of the network is consistent with the model of an early enhanced growth of connection, but followed by a retarded growth once the synchronized cluster is formed. Microscopic models with dominant excluded volume interactions are consistent with the observed exponential decay of the mean connection probability as a function of the mean network connectivity. The biological implications of the growth model are also discussed
Features of complex networks in a free-software operating system

International Nuclear Information System (INIS)

Nair, Rajiv; Nagarjuna, G; Ray, Arnab K

2012-01-01

We propose a mathematical model to fit the degree distribution of directed dependency networks in free and open-source software. In this complex system, the intermediate scales of both the in-directed and out-directed dependency networks follow a power-law trend (specifically Zipf's law). Deviations from this feature are found both for the highly linked nodes, and the poorly linked nodes. This is due to finite-size effects in the networks, and the parameters needed to model finite-size behaviour make a quantitative distinction between the in-directed and out-directed networks. We also provide a model to describe the dynamic evolution of the network, and account for its saturation in the long-time limit.
Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…
DESIGNING OF AN AUTOMOBILE FLEET NETWORK

Directory of Open Access Journals (Sweden)

R. B. Ivut

2016-01-01

Full Text Available Investment volume is considered as an important factor in regional development under current conditions. Logistical infrastructure which ensures a complex transport, distributive, information and other services exerts a significant influence on regional investment attractiveness. Lack of clear vision on development and execution of development strategy for logistics infrastructure from the side of regional authorities results in unwillingness of large federal and transnational companies to provide investments in infrastructure projects. Network of automotive transport terminals is one of the main elements in logistics infrastructure. The network allows to optimize a flow of material goods from the point of their origin to the point of their consumption with the lowest possible costs and the required level of service. Automobile transport is one of the main objects of transport infrastructure and it is characterized by rather high flexibility in comparison with other types of transport facilities that preconditions its widespread application. Network of automobile fleets (terminals has been formed for redistribution of goods traffic within the concerned regions. The purpose of the present research is to develop a mathematical model for formation of transport infrastructure on the territory of regions. The paper proposes an approach for formation of automobile fleet (terminal network on the territory of a large region with due account of the established network of distribution and sorting-out warehouse facilities. A model has been developed for solving the problem pertaining to minimization of aggregate costs related to maintenance of automobile fleets, delivery of goods to and from distribution and sorting-out warehouse facilities to consumers, ferry of empty trucks and goods handling. The model makes it possible to determine optimal number and location area of automobile fleets (terminals while accounting for their possible locations, capacity
Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

Science.gov (United States)

Machera, Robert P.; Machera, Precious C.

2017-01-01

There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…
Inferring time-varying network topologies from gene expression data.

Science.gov (United States)

Rao, Arvind; Hero, Alfred O; States, David J; Engel, James Douglas

2007-01-01

Most current methods for gene regulatory network identification lead to the inference of steady-state networks, that is, networks prevalent over all times, a hypothesis which has been challenged. There has been a need to infer and represent networks in a dynamic, that is, time-varying fashion, in order to account for different cellular states affecting the interactions amongst genes. In this work, we present an approach, regime-SSM, to understand gene regulatory networks within such a dynamic setting. The approach uses a clustering method based on these underlying dynamics, followed by system identification using a state-space model for each learnt cluster--to infer a network adjacency matrix. We finally indicate our results on the mouse embryonic kidney dataset as well as the T-cell activation-based expression dataset and demonstrate conformity with reported experimental evidence.
Incentive Regulation and Utility Benchmarking for Electricity Network Security

OpenAIRE

Zhang, Y.; Nepal, R.

2014-01-01

The incentive regulation of costs related to physical and cyber security in electricity networks is an important but relatively unexplored and ambiguous issue. These costs can be part of cost efficiency benchmarking or, alternatively, dealt with separately. This paper discusses the issues and proposes options for incorporating network security costs within incentive regulation in a benchmarking framework. The relevant concerns and limitations associated with the accounting and classification ...
Counting, accounting, and accountability: Helen Verran's relational empiricism.

Science.gov (United States)

Kenney, Martha

2015-10-01

Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.
Solving Accounting Problems: Differences between Accounting Experts and Novices.

Science.gov (United States)

Marshall, P. Douglas

2002-01-01

Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…
Accounting Issues: An Essay Series. Part II--Accounts Receivable

Science.gov (United States)

Laux, Judith A.

2007-01-01

This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…
Emergent explosive synchronization in adaptive complex networks

Science.gov (United States)

Avalos-Gaytán, Vanesa; Almendral, Juan A.; Leyva, I.; Battiston, F.; Nicosia, V.; Latora, V.; Boccaletti, S.

2018-04-01

Adaptation plays a fundamental role in shaping the structure of a complex network and improving its functional fitting. Even when increasing the level of synchronization in a biological system is considered as the main driving force for adaptation, there is evidence of negative effects induced by excessive synchronization. This indicates that coherence alone cannot be enough to explain all the structural features observed in many real-world networks. In this work, we propose an adaptive network model where the dynamical evolution of the node states toward synchronization is coupled with an evolution of the link weights based on an anti-Hebbian adaptive rule, which accounts for the presence of inhibitory effects in the system. We found that the emergent networks spontaneously develop the structural conditions to sustain explosive synchronization. Our results can enlighten the shaping mechanisms at the heart of the structural and dynamical organization of some relevant biological systems, namely, brain networks, for which the emergence of explosive synchronization has been observed.

A Vehicular Guidance Wireless Sensor/Actuator Network

KAUST Repository

Boudellioua, Imene

2012-07-01

Sensor networks have been heralded as one of 21 most important technologies for the 21st century by Business Week [1]. Wireless sensor/actuator networks (WSANs)are emerging as a new generation of sensor networks with the potential for enhancing the versatility and effectiveness of sensor networks. However, the unreliability of wireless communications and the real-time requirements of control applications raise great challenges for WSAN design. In this thesis, we design a WSAN for a vehicular guidance system targeting environmental disaster management applications. In this system, actuators provide mobility to all sensor nodes in the observed area whenever needed. Moreover, nodes form clusters and their movement is controlled by a master node that is selected dynamically. We also discuss the factors affecting our network performance in real-life and propose a framework which accounts for real-time requirement and reliable actuation. We finally perform some experimental studies on our system to measure its performance in an indoor environment.
76 FR 7102 - Simplified Network Application Processing System, On-line Registration and Account Maintenance

Science.gov (United States)

2011-02-09

... the Chief Counsel for Advocacy of the Small Business Administration that the proposed rule, if adopted... Industry and Security (BIS) amends the Export Administration Regulations to implement a mandatory on-line... in their accounts current. This rulemaking is consistent with the goals and principles of Executive...
Fair value: actuarial accounting for the markets... or for the accountants?

OpenAIRE

Jerman, Lambert

2013-01-01

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...
Measuring co-authorship and networking-adjusted scientific impact.

Directory of Open Access Journals (Sweden)

John P A Ioannidis

Full Text Available Appraisal of the scientific impact of researchers, teams and institutions with productivity and citation metrics has major repercussions. Funding and promotion of individuals and survival of teams and institutions depend on publications and citations. In this competitive environment, the number of authors per paper is increasing and apparently some co-authors don't satisfy authorship criteria. Listing of individual contributions is still sporadic and also open to manipulation. Metrics are needed to measure the networking intensity for a single scientist or group of scientists accounting for patterns of co-authorship. Here, I define I(1 for a single scientist as the number of authors who appear in at least I(1 papers of the specific scientist. For a group of scientists or institution, I(n is defined as the number of authors who appear in at least I(n papers that bear the affiliation of the group or institution. I(1 depends on the number of papers authored N(p. The power exponent R of the relationship between I(1 and N(p categorizes scientists as solitary (R>2.5, nuclear (R = 2.25-2.5, networked (R = 2-2.25, extensively networked (R = 1.75-2 or collaborators (R<1.75. R may be used to adjust for co-authorship networking the citation impact of a scientist. I(n similarly provides a simple measure of the effective networking size to adjust the citation impact of groups or institutions. Empirical data are provided for single scientists and institutions for the proposed metrics. Cautious adoption of adjustments for co-authorship and networking in scientific appraisals may offer incentives for more accountable co-authorship behaviour in published articles.
Entrepreneurs’ gender, age and education affecting their networks in private and public spheres: Denmark, Middle East and North Africa

DEFF Research Database (Denmark)

Ashourizadeh, Shayegheh; Schøtt, Thomas

2013-01-01

The purpose is to account for entrepreneurs’ networking in private and public spheres, as influenced by gender, age and education in the context of culture. The Global Entrepreneurship Monitor has surveyed 17,742 entrepreneurs’ networking for advice in Denmark and 14 countries representative of t....... Education influences networking in the way that networking in the public sphere is especially extensive among educated entrepreneurs.......The purpose is to account for entrepreneurs’ networking in private and public spheres, as influenced by gender, age and education in the context of culture. The Global Entrepreneurship Monitor has surveyed 17,742 entrepreneurs’ networking for advice in Denmark and 14 countries representative...... of the Middle East and North Africa. Analyses show that entrepreneurs are networking in the private sphere of family and friends, especially in traditional culture in Middle East and North Africa, and are networking in public spheres, especially in secular-rational culture in Denmark. Male entrepreneurs network...
Artificial neural network intelligent method for prediction

Science.gov (United States)

Trifonov, Roumen; Yoshinov, Radoslav; Pavlova, Galya; Tsochev, Georgi

2017-09-01

Accounting and financial classification and prediction problems are high challenge and researchers use different methods to solve them. Methods and instruments for short time prediction of financial operations using artificial neural network are considered. The methods, used for prediction of financial data as well as the developed forecasting system with neural network are described in the paper. The architecture of a neural network used four different technical indicators, which are based on the raw data and the current day of the week is presented. The network developed is used for forecasting movement of stock prices one day ahead and consists of an input layer, one hidden layer and an output layer. The training method is algorithm with back propagation of the error. The main advantage of the developed system is self-determination of the optimal topology of neural network, due to which it becomes flexible and more precise The proposed system with neural network is universal and can be applied to various financial instruments using only basic technical indicators as input data.
Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

Sava Raluca

2015-01-01

Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...
INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

Mihaela Ungureanu

2012-01-01

The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...
Monitoring and Discovery for Self-Organized Network Management in Virtualized and Software Defined Networks

Science.gov (United States)

Valdivieso Caraguay, Ángel Leonardo; García Villalba, Luis Javier

2017-01-01

This paper presents the Monitoring and Discovery Framework of the Self-Organized Network Management in Virtualized and Software Defined Networks SELFNET project. This design takes into account the scalability and flexibility requirements needed by 5G infrastructures. In this context, the present framework focuses on gathering and storing the information (low-level metrics) related to physical and virtual devices, cloud environments, flow metrics, SDN traffic and sensors. Similarly, it provides the monitoring data as a generic information source in order to allow the correlation and aggregation tasks. Our design enables the collection and storing of information provided by all the underlying SELFNET sublayers, including the dynamically onboarded and instantiated SDN/NFV Apps, also known as SELFNET sensors. PMID:28362346
Monitoring and Discovery for Self-Organized Network Management in Virtualized and Software Defined Networks.

Science.gov (United States)

Caraguay, Ángel Leonardo Valdivieso; Villalba, Luis Javier García

2017-03-31

This paper presents the Monitoring and Discovery Framework of the Self-Organized Network Management in Virtualized and Software Defined Networks SELFNET project. This design takes into account the scalability and flexibility requirements needed by 5G infrastructures. In this context, the present framework focuses on gathering and storing the information (low-level metrics) related to physical and virtual devices, cloud environments, flow metrics, SDN traffic and sensors. Similarly, it provides the monitoring data as a generic information source in order to allow the correlation and aggregation tasks. Our design enables the collection and storing of information provided by all the underlying SELFNET sublayers, including the dynamically onboarded and instantiated SDN/NFV Apps, also known as SELFNET sensors.
Modeling and optimization of cloud-ready and content-oriented networks

CERN Document Server

Walkowiak, Krzysztof

2016-01-01

This book focuses on modeling and optimization of cloud-ready and content-oriented networks in the context of different layers and accounts for specific constraints following from protocols and technologies used in a particular layer. It addresses a wide range of additional constraints important in contemporary networks, including various types of network flows, survivability issues, multi-layer networking, and resource location. The book presents recent existing and new results in a comprehensive and cohesive way. The contents of the book are organized in five chapters, which are mostly self-contained. Chapter 1 briefly presents information on cloud computing and content-oriented services, and introduces basic notions and concepts of network modeling and optimization. Chapter 2 covers various optimization problems that arise in the context of connection-oriented networks. Chapter 3 focuses on modeling and optimization of Elastic Optical Networks. Chapter 4 is devoted to overlay networks. The book concludes w...
Integration of Modern Information Technologies in the Field of Financial Accounting

Directory of Open Access Journals (Sweden)

Adrian LUPASC

2011-11-01

Full Text Available Financial accounting activities are currently influenced as many other important areas that characterize and surrounds the activities within each economic entity, the avalanche of modern information technologies, which are able to improve specific business processes and to ensure future business success. Approach analysis of the impact of new technologies on this field should be so as a starting point to identify the opportunities and the benefits they would bring to specific activities. Information and communication technologies are in use both at the individual level and at the organizational level with the flexibility of the increasingly high, using a huge volume of information that financial accounting with direct impact on all human activities. Basically, it has already made the passage to a new stage:the global network society, whose main features are digitizing and interconnectivity. In this sense, this paper has as its main objective of examining the impact of modern information technologies may have on the financial accounting domain and the identification and submission directions for their integration within organizations.
Connecting Network Properties of Rapidly Disseminating Epizoonotics

Science.gov (United States)

Rivas, Ariel L.; Fasina, Folorunso O.; Hoogesteyn, Almira L.; Konah, Steven N.; Febles, José L.; Perkins, Douglas J.; Hyman, James M.; Fair, Jeanne M.; Hittner, James B.; Smith, Steven D.

2012-01-01

Background To effectively control the geographical dissemination of infectious diseases, their properties need to be determined. To test that rapid microbial dispersal requires not only susceptible hosts but also a pre-existing, connecting network, we explored constructs meant to reveal the network properties associated with disease spread, which included the road structure. Methods Using geo-temporal data collected from epizoonotics in which all hosts were susceptible (mammals infected by Foot-and-mouth disease virus, Uruguay, 2001; birds infected by Avian Influenza virus H5N1, Nigeria, 2006), two models were compared: 1) ‘connectivity’, a model that integrated bio-physical concepts (the agent’s transmission cycle, road topology) into indicators designed to measure networks (‘nodes’ or infected sites with short- and long-range links), and 2) ‘contacts’, which focused on infected individuals but did not assess connectivity. Results The connectivity model showed five network properties: 1) spatial aggregation of cases (disease clusters), 2) links among similar ‘nodes’ (assortativity), 3) simultaneous activation of similar nodes (synchronicity), 4) disease flows moving from highly to poorly connected nodes (directionality), and 5) a few nodes accounting for most cases (a “20∶80″ pattern). In both epizoonotics, 1) not all primary cases were connected but at least one primary case was connected, 2) highly connected, small areas (nodes) accounted for most cases, 3) several classes of nodes were distinguished, and 4) the contact model, which assumed all primary cases were identical, captured half the number of cases identified by the connectivity model. When assessed together, the synchronicity and directionality properties explained when and where an infectious disease spreads. Conclusions Geo-temporal constructs of Network Theory’s nodes and links were retrospectively validated in rapidly disseminating infectious diseases. They distinguished
PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.
Patterns of Twitter Behavior Among Networks of Cannabis Dispensaries in California.

Science.gov (United States)

Peiper, Nicholas C; Baumgartner, Peter M; Chew, Robert F; Hsieh, Yuli P; Bieler, Gayle S; Bobashev, Georgiy V; Siege, Christopher; Zarkin, Gary A

2017-07-04

Twitter represents a social media platform through which medical cannabis dispensaries can rapidly promote and advertise a multitude of retail products. Yet, to date, no studies have systematically evaluated Twitter behavior among dispensaries and how these behaviors influence the formation of social networks. This study sought to characterize common cyberbehaviors and shared follower networks among dispensaries operating in two large cannabis markets in California. From a targeted sample of 119 dispensaries in the San Francisco Bay Area and Greater Los Angeles, we collected metadata from the dispensary accounts using the Twitter API. For each city, we characterized the network structure of dispensaries based upon shared followers, then empirically derived communities with the Louvain modularity algorithm. Principal components factor analysis was employed to reduce 12 Twitter measures into a more parsimonious set of cyberbehavioral dimensions. Finally, quadratic discriminant analysis was implemented to verify the ability of the extracted dimensions to classify dispensaries into their derived communities. The modularity algorithm yielded three communities in each city with distinct network structures. The principal components factor analysis reduced the 12 cyberbehaviors into five dimensions that encompassed account age, posting frequency, referencing, hyperlinks, and user engagement among the dispensary accounts. In the quadratic discriminant analysis, the dimensions correctly classified 75% (46/61) of the communities in the San Francisco Bay Area and 71% (41/58) in Greater Los Angeles. The most centralized and strongly connected dispensaries in both cities had newer accounts, higher daily activity, more frequent user engagement, and increased usage of embedded media, keywords, and hyperlinks. Measures derived from both network structure and cyberbehavioral dimensions can serve as key contextual indicators for the online surveillance of cannabis dispensaries and
Urban Green Network Design: Defining green network from an urban planning perspective

Directory of Open Access Journals (Sweden)

Andrea Tulisi

2017-08-01

Full Text Available From the theoretical context of Smart City various studies have emerged that adopt an analytical approach and description of urban phenomena based on the principles of “network design”; this line of research uses the network systems theory to define the principles that regulate the relationships among the various elements of urban sub-systems in order to optimize their functionality. From the same theoretical basis, urban greenspaces have also been studied as networks, by means of the creation of models capable of measuring the performance of the system in its entirety, posing the basis of a new multy-disciplinary research field called green network. This paper presents the results of research aimed at clarifying the meaning of green network from an urban planning perspective through a lexical analysis applied to a textual corpus of more than 300 abstracts of research papers that have dealt with this topic over the last twenty years. The results show that the concept of green network appears still fuzzy and unclear, due to the different meaning given to the term “green” and to an incorrect use of the term “network”, often referred to as a generic set of natural areas present in a city, without any reference to the network system theory or to the basic rules linking these elements together. For this reason, the paper proposes a unique definition of green network from an urban planning perspective that takes into account the contribution of other research areas to effective green infrastructure planning. This is the concept of “urban green network design” defined as “an urban planning practice, supported by decision support tools able to model green infrastructure as network, composed by natural and semi-natural areas, whose connections are modelled according to specific variables, in order to deliver an equal distribution of public services for enhancing the quality of life as well as a wide range of ecosystem services”.
Flows in networks under fuzzy conditions

CERN Document Server

Bozhenyuk, Alexander Vitalievich; Kacprzyk, Janusz; Rozenberg, Igor Naymovich

2017-01-01

This book offers a comprehensive introduction to fuzzy methods for solving flow tasks in both transportation and networks. It analyzes the problems of minimum cost and maximum flow finding with fuzzy nonzero lower flow bounds, and describes solutions to minimum cost flow finding in a network with fuzzy arc capacities and transmission costs. After a concise introduction to flow theory and tasks, the book analyzes two important problems. The first is related to determining the maximum volume for cargo transportation in the presence of uncertain network parameters, such as environmental changes, measurement errors and repair work on the roads. These parameters are represented here as fuzzy triangular, trapezoidal numbers and intervals. The second problem concerns static and dynamic flow finding in networks under fuzzy conditions, and an effective method that takes into account the network’s transit parameters is presented here. All in all, the book provides readers with a practical reference guide to state-of-...
Dynamical community structure of populations evolving on genotype networks

International Nuclear Information System (INIS)

Capitán, José A.; Aguirre, Jacobo; Manrubia, Susanna

2015-01-01

Neutral evolutionary dynamics of replicators occurs on large and heterogeneous networks of genotypes. These networks, formed by all genotypes that yield the same phenotype, have a complex architecture that conditions the molecular composition of populations and their movements on genome spaces. Here we consider as an example the case of populations evolving on RNA secondary structure neutral networks and study the community structure of the network revealed through dynamical properties of the population at equilibrium and during adaptive transients. We unveil a rich hierarchical community structure that, eventually, can be traced back to the non-trivial relationship between RNA secondary structure and sequence composition. We demonstrate that usual measures of modularity that only take into account the static, topological structure of networks, cannot identify the community structure disclosed by population dynamics
Accounting outsourcing

OpenAIRE

Linhartová, Lucie

2012-01-01

This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.
Encoding Time in Feedforward Trajectories of a Recurrent Neural Network Model.

Science.gov (United States)

Hardy, N F; Buonomano, Dean V

2018-02-01

Brain activity evolves through time, creating trajectories of activity that underlie sensorimotor processing, behavior, and learning and memory. Therefore, understanding the temporal nature of neural dynamics is essential to understanding brain function and behavior. In vivo studies have demonstrated that sequential transient activation of neurons can encode time. However, it remains unclear whether these patterns emerge from feedforward network architectures or from recurrent networks and, furthermore, what role network structure plays in timing. We address these issues using a recurrent neural network (RNN) model with distinct populations of excitatory and inhibitory units. Consistent with experimental data, a single RNN could autonomously produce multiple functionally feedforward trajectories, thus potentially encoding multiple timed motor patterns lasting up to several seconds. Importantly, the model accounted for Weber's law, a hallmark of timing behavior. Analysis of network connectivity revealed that efficiency-a measure of network interconnectedness-decreased as the number of stored trajectories increased. Additionally, the balance of excitation (E) and inhibition (I) shifted toward excitation during each unit's activation time, generating the prediction that observed sequential activity relies on dynamic control of the E/I balance. Our results establish for the first time that the same RNN can generate multiple functionally feedforward patterns of activity as a result of dynamic shifts in the E/I balance imposed by the connectome of the RNN. We conclude that recurrent network architectures account for sequential neural activity, as well as for a fundamental signature of timing behavior: Weber's law.

Brain Networks are Independently Modulated by Donepezil, Sleep, and Sleep Deprivation.

Science.gov (United States)

Wirsich, Jonathan; Rey, Marc; Guye, Maxime; Bénar, Christian; Lanteaume, Laura; Ridley, Ben; Confort-Gouny, Sylviane; Cassé-Perrot, Catherine; Soulier, Elisabeth; Viout, Patrick; Rouby, Franck; Lefebvre, Marie-Noëlle; Audebert, Christine; Truillet, Romain; Jouve, Elisabeth; Payoux, Pierre; Bartrés-Faz, David; Bordet, Régis; Richardson, Jill C; Babiloni, Claudio; Rossini, Paolo Maria; Micallef, Joelle; Blin, Olivier; Ranjeva, Jean-Philippe

2018-05-01

Resting-state connectivity has been widely studied in the healthy and pathological brain. Less well-characterized are the brain networks altered during pharmacological interventions and their possible interaction with vigilance. In the hopes of finding new biomarkers which can be used to identify cortical activity and cognitive processes linked to the effects of drugs to treat neurodegenerative diseases such as Alzheimer's disease, the analysis of networks altered by medication would be particularly interesting. Eleven healthy subjects were recruited in the context of the European Innovative Medicines Initiative 'PharmaCog'. Each underwent five sessions of simultaneous EEG-fMRI in order to investigate the effects of donepezil and memantine before and after sleep deprivation (SD). The SD approach has been previously proposed as a model for cognitive impairment in healthy subjects. By applying network based statistics (NBS), we observed altered brain networks significantly linked to donepezil intake and sleep deprivation. Taking into account the sleep stages extracted from the EEG data we revealed that a network linked to sleep is interacting with sleep deprivation but not with medication intake. We successfully extracted the functional resting-state networks modified by donepezil intake, sleep and SD. We observed donepezil induced whole brain connectivity alterations forming a network separated from the changes induced by sleep and SD, a result which shows the utility of this approach to check for the validity of pharmacological resting-state analysis of the tested medications without the need of taking into account the subject specific vigilance.
Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education.
Migrant networks and pathways to child obesity in Mexico.

Science.gov (United States)

Creighton, Mathew J; Goldman, Noreen; Teruel, Graciela; Rubalcava, Luis

2011-03-01

The purpose of this paper is twofold: 1) to assess the link between migrant networks and becoming overweight or obese and 2) to explore the pathways by which migrant networks may contribute to the increasing overweight and obese population of children in Mexico. Using two waves of the Mexican Family Life Survey (MxFLS), we find that children and adolescents (ages 3 to 15) living in households with migrant networks are at an increased risk of becoming overweight or obese over the period of observation, relative to their peers with no migrant networks. Sedentary behavior and household-level measures of economic wellbeing explain some of the association between networks and changes in weight status, but the role of extended networks remains significant. Community-level characteristics related to migration do not account for any of the observed relationship between household-level networks and becoming overweight or obese. Copyright © 2010 Elsevier Ltd. All rights reserved.
Health Insurance Portability and Accountability Act-Compliant Ocular Telehealth Network for the Remote Diagnosis and Management of Diabetic Retinopathy

Energy Technology Data Exchange (ETDEWEB)

Li, Yaquin [University of Tennessee, Knoxville (UTK); Karnowski, Thomas Paul [ORNL; Tobin Jr, Kenneth William [ORNL; Giancardo, Luca [ORNL; Garg, Seema [University of North Carolina; Fox, Karen [Delta Health Alliance; Chaum, Edward [University of Tennessee, Knoxville (UTK)

2011-01-01

In this article, we present the design and implementation of a regional ocular telehealth network for remote assessment and management of diabetic retinopathy (DR), including the design requirements, network topology, protocol design, system work flow, graphics user interfaces, and performance evaluation. The Telemedical Retinal Image Analysis and Diagnosis Network is a computer-aided, image analysis telehealth paradigm for the diagnosis of DR and other retinal diseases using fundus images acquired from primary care end users delivering care to underserved patient populations in the mid-South and southeastern United States.
Green networking and communications ICT for sustainability

CERN Document Server

Khan, Shafiullah

2013-01-01

Although the information and communication technology (ICT) industry accounted for only 2 percent of global greenhouse gas emissions in 2007, the explosive increase in data traffic brought about by a rapidly growing user base of more than a billion wireless subscribers is expected to nearly double that number by 2020. It is clear that now is the time to rethink how we design and build our networks.Green Networking and Communications: ICT for Sustainability brings together leading academic and industrial researchers from around the world to discuss emerging developments in energy-efficient netw
The role of social networks in financing technology-based ventures: an empirical exploration

NARCIS (Netherlands)

Heuven, J.M.J.; Groen, Arend J.

2012-01-01

The focus of this study is on the role of networks in both identifying and accessing financial resource providers by technology-based ventures. We explore the role of networks by taking into account several specifications. We (1) acknowledge that new ventures can access financial resource providers
Scalable power selection method for wireless mesh networks

CSIR Research Space (South Africa)

Olwal, TO

2009-01-01

Full Text Available This paper addresses the problem of a scalable dynamic power control (SDPC) for wireless mesh networks (WMNs) based on IEEE 802.11 standards. An SDPC model that accounts for architectural complexities witnessed in multiple radios and hops...
Throughput Capacity of Ad Hoc Networks with Route Discovery

Directory of Open Access Journals (Sweden)

Blum Rick S

2007-01-01

Full Text Available Throughput capacity of large ad hoc networks has been shown to scale adversely with the size of network . However the need for the nodes to find or repair routes has not been analyzed in this context. In this paper, we explicitly take route discovery into account and obtain the scaling law for the throughput capacity under general assumptions on the network environment, node behavior, and the quality of route discovery algorithms. We also discuss a number of possible scenarios and show that the need for route discovery may change the scaling for the throughput capacity.
Complex network approach to fractional time series

Energy Technology Data Exchange (ETDEWEB)

Manshour, Pouya [Physics Department, Persian Gulf University, Bushehr 75169 (Iran, Islamic Republic of)

2015-10-15

In order to extract correlation information inherited in stochastic time series, the visibility graph algorithm has been recently proposed, by which a time series can be mapped onto a complex network. We demonstrate that the visibility algorithm is not an appropriate one to study the correlation aspects of a time series. We then employ the horizontal visibility algorithm, as a much simpler one, to map fractional processes onto complex networks. The degree distributions are shown to have parabolic exponential forms with Hurst dependent fitting parameter. Further, we take into account other topological properties such as maximum eigenvalue of the adjacency matrix and the degree assortativity, and show that such topological quantities can also be used to predict the Hurst exponent, with an exception for anti-persistent fractional Gaussian noises. To solve this problem, we take into account the Spearman correlation coefficient between nodes' degrees and their corresponding data values in the original time series.
Preparation of the accounting entity for verification of the final accounts

OpenAIRE

Kučerová, Monika

2009-01-01

Bachelor's thesis deals with preparation of the accounting entity for verification of the final accounts. The work includes the definition of the accounting entity, also includes information about preparation of final accounts and deals with report of auditor.
Collision Analysis at 60-GHz mmWave Mesh Networks: The Case With Blockage and Shadowing

KAUST Repository

Lyu, Kangjia

2018-01-01

maximize over specific network connectivity. We have introduced a connectivity measure based on the commonly used network connectivity metric, which is refered to as global soft connectivity. This measure can be easily extended to account for different
The accountability problem of flooding attacks in service-oriented architectures

DEFF Research Database (Denmark)

Jensen, Meiko; Schwenk, Jörg

2009-01-01

The threat of Denial of Service attacks poses a serious problem to the security of network-based services in general. For flooding attacks against service-oriented applications, this threat is dramatically amplified with potentially much higher impact and very little effort on the attacker's side....... Additionally, due to the high distribution of a SOA application's components, fending such attacks becomes a far more complex task. In this paper, we present the problem of accountability, referring to the issue of resolving the attacker in a highly distributed service-oriented application. Using a general...
Nuclear material accounting software for Ukraine

International Nuclear Information System (INIS)

Doll, M.; Ewing, T.; Lindley, R.; McWilliams, C.; Roche, C.; Sakunov, I.; Walters, G.

1999-01-01

Among the needs identified during initial surveys of nuclear facilities in Ukraine was improved accounting software for reporting material inventories to the regulatory body. AIMAS (Automated Inventory/Material Accounting System) is a PC-based application written in Microsoft Access that was jointly designed by an US/Ukraine development team. The design is highly flexible and configurable, and supports a wide range of computing infrastructure needs and facility requirements including situations where networks are not available or reliable. AIMAS has both English and Russian-language options for displays and reports, and it operates under Windows 3.1, 95, or NT 4.0trademark. AIMAS functions include basic physical inventory tracking, transaction histories, reporting, and system administration functions (system configuration, security, data backup and recovery). Security measures include multilevel password access control, all transactions logged with the user identification, and system administration control. Interfaces to external modules provide nuclear fuel burn-up adjustment and barcode scanning capabilities for physical inventory taking. AIMAS has been installed at Kiev Institute of Nuclear Research (KINR), South Ukraine Nuclear Power Plant (SUNPP), Kharkov Institute of Physics and Technology (KIPT), Sevastopol Institute of Nuclear Energy and Industry (SINEI), and the Ministry of Environmental Protection and Nuclear Safety/Nuclear Regulatory Administration (MEPNS/NRA). Facility specialists are being trained to use the application to track material movement and report to the national regulatory authority
Artificial Astrocytes Improve Neural Network Performance

Science.gov (United States)

Porto-Pazos, Ana B.; Veiguela, Noha; Mesejo, Pablo; Navarrete, Marta; Alvarellos, Alberto; Ibáñez, Oscar; Pazos, Alejandro; Araque, Alfonso

2011-01-01

Compelling evidence indicates the existence of bidirectional communication between astrocytes and neurons. Astrocytes, a type of glial cells classically considered to be passive supportive cells, have been recently demonstrated to be actively involved in the processing and regulation of synaptic information, suggesting that brain function arises from the activity of neuron-glia networks. However, the actual impact of astrocytes in neural network function is largely unknown and its application in artificial intelligence remains untested. We have investigated the consequences of including artificial astrocytes, which present the biologically defined properties involved in astrocyte-neuron communication, on artificial neural network performance. Using connectionist systems and evolutionary algorithms, we have compared the performance of artificial neural networks (NN) and artificial neuron-glia networks (NGN) to solve classification problems. We show that the degree of success of NGN is superior to NN. Analysis of performances of NN with different number of neurons or different architectures indicate that the effects of NGN cannot be accounted for an increased number of network elements, but rather they are specifically due to astrocytes. Furthermore, the relative efficacy of NGN vs. NN increases as the complexity of the network increases. These results indicate that artificial astrocytes improve neural network performance, and established the concept of Artificial Neuron-Glia Networks, which represents a novel concept in Artificial Intelligence with implications in computational science as well as in the understanding of brain function. PMID:21526157
Artificial astrocytes improve neural network performance.

Directory of Open Access Journals (Sweden)

Ana B Porto-Pazos

Full Text Available Compelling evidence indicates the existence of bidirectional communication between astrocytes and neurons. Astrocytes, a type of glial cells classically considered to be passive supportive cells, have been recently demonstrated to be actively involved in the processing and regulation of synaptic information, suggesting that brain function arises from the activity of neuron-glia networks. However, the actual impact of astrocytes in neural network function is largely unknown and its application in artificial intelligence remains untested. We have investigated the consequences of including artificial astrocytes, which present the biologically defined properties involved in astrocyte-neuron communication, on artificial neural network performance. Using connectionist systems and evolutionary algorithms, we have compared the performance of artificial neural networks (NN and artificial neuron-glia networks (NGN to solve classification problems. We show that the degree of success of NGN is superior to NN. Analysis of performances of NN with different number of neurons or different architectures indicate that the effects of NGN cannot be accounted for an increased number of network elements, but rather they are specifically due to astrocytes. Furthermore, the relative efficacy of NGN vs. NN increases as the complexity of the network increases. These results indicate that artificial astrocytes improve neural network performance, and established the concept of Artificial Neuron-Glia Networks, which represents a novel concept in Artificial Intelligence with implications in computational science as well as in the understanding of brain function.
Artificial astrocytes improve neural network performance.

Science.gov (United States)

Porto-Pazos, Ana B; Veiguela, Noha; Mesejo, Pablo; Navarrete, Marta; Alvarellos, Alberto; Ibáñez, Oscar; Pazos, Alejandro; Araque, Alfonso

2011-04-19

Compelling evidence indicates the existence of bidirectional communication between astrocytes and neurons. Astrocytes, a type of glial cells classically considered to be passive supportive cells, have been recently demonstrated to be actively involved in the processing and regulation of synaptic information, suggesting that brain function arises from the activity of neuron-glia networks. However, the actual impact of astrocytes in neural network function is largely unknown and its application in artificial intelligence remains untested. We have investigated the consequences of including artificial astrocytes, which present the biologically defined properties involved in astrocyte-neuron communication, on artificial neural network performance. Using connectionist systems and evolutionary algorithms, we have compared the performance of artificial neural networks (NN) and artificial neuron-glia networks (NGN) to solve classification problems. We show that the degree of success of NGN is superior to NN. Analysis of performances of NN with different number of neurons or different architectures indicate that the effects of NGN cannot be accounted for an increased number of network elements, but rather they are specifically due to astrocytes. Furthermore, the relative efficacy of NGN vs. NN increases as the complexity of the network increases. These results indicate that artificial astrocytes improve neural network performance, and established the concept of Artificial Neuron-Glia Networks, which represents a novel concept in Artificial Intelligence with implications in computational science as well as in the understanding of brain function.
Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

OpenAIRE

Muchson, Mochamad

2015-01-01

Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...
A Markov chain model for image ranking system in social networks

Science.gov (United States)

Zin, Thi Thi; Tin, Pyke; Toriu, Takashi; Hama, Hiromitsu

2014-03-01

In today world, different kinds of networks such as social, technological, business and etc. exist. All of the networks are similar in terms of distributions, continuously growing and expanding in large scale. Among them, many social networks such as Facebook, Twitter, Flickr and many others provides a powerful abstraction of the structure and dynamics of diverse kinds of inter personal connection and interaction. Generally, the social network contents are created and consumed by the influences of all different social navigation paths that lead to the contents. Therefore, identifying important and user relevant refined structures such as visual information or communities become major factors in modern decision making world. Moreover, the traditional method of information ranking systems cannot be successful due to their lack of taking into account the properties of navigation paths driven by social connections. In this paper, we propose a novel image ranking system in social networks by using the social data relational graphs from social media platform jointly with visual data to improve the relevance between returned images and user intentions (i.e., social relevance). Specifically, we propose a Markov chain based Social-Visual Ranking algorithm by taking social relevance into account. By using some extensive experiments, we demonstrated the significant and effectiveness of the proposed social-visual ranking method.
Extension algorithm for generic low-voltage networks

Science.gov (United States)

Marwitz, S.; Olk, C.

2018-02-01

Distributed energy resources (DERs) are increasingly penetrating the energy system which is driven by climate and sustainability goals. These technologies are mostly connected to low- voltage electrical networks and change the demand and supply situation in these networks. This can cause critical network states. Network topologies vary significantly and depend on several conditions including geography, historical development, network design or number of network connections. In the past, only some of these aspects were taken into account when estimating the network investment needs for Germany on the low-voltage level. Typically, fixed network topologies are examined or a Monte Carlo approach is used to quantify the investment needs at this voltage level. Recent research has revealed that DERs differ substantially between rural, suburban and urban regions. The low-voltage network topologies have different design concepts in these regions, so that different network topologies have to be considered when assessing the need for network extensions and investments due to DERs. An extension algorithm is needed to calculate network extensions and investment needs for the different typologies of generic low-voltage networks. We therefore present a new algorithm, which is capable of calculating the extension for generic low-voltage networks of any given topology based on voltage range deviations and thermal overloads. The algorithm requires information about line and cable lengths, their topology and the network state only. We test the algorithm on a radial, a loop, and a heavily meshed network. Here we show that the algorithm functions for electrical networks with these topologies. We found that the algorithm is able to extend different networks efficiently by placing cables between network nodes. The main value of the algorithm is that it does not require any information about routes for additional cables or positions for additional substations when it comes to estimating
INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2012-03-01

Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

Environmental reporting and accounting in Australia: progress, prospects and research priorities.

Science.gov (United States)

van Dijk, Albert; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

2014-03-01

Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data
FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

NICOLETA RADNEANTU

2010-01-01

Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.
Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

OpenAIRE

Raymond M. Landry Jr.

2011-01-01

Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...
Tritium accountancy

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1995-01-01

Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)
Ensuring dynamic strategic fit of firms that compete globally in alliances and networks: proposing the Global SNA - Strategic Network Analysis - framework

Directory of Open Access Journals (Sweden)

T. Diana L. Van Aduard de Macedo-Soares

2011-02-01

Full Text Available In order to sustain their competitive advantage in the current increasingly globalized and turbulent context, more and more firms are competing globally in alliances and networks that oblige them to adopt new managerial paradigms and tools. However, their strategic analyses rarely take into account the strategic implications of these alliances and networks, considering their global relational characteristics, admittedly because of a lack of adequate tools to do so. This paper contributes to research that seeks to fill this gap by proposing the Global Strategic Network Analysis - SNA - framework. Its purpose is to help firms that compete globally in alliances and networks to carry out their strategic assessments and decision-making with a view to ensuring dynamic strategic fit from both a global and relational perspective.
OPTIMAL NETWORK TOPOLOGY DESIGN

Science.gov (United States)

Yuen, J. H.

1994-01-01

This program was developed as part of a research study on the topology design and performance analysis for the Space Station Information System (SSIS) network. It uses an efficient algorithm to generate candidate network designs (consisting of subsets of the set of all network components) in increasing order of their total costs, and checks each design to see if it forms an acceptable network. This technique gives the true cost-optimal network, and is particularly useful when the network has many constraints and not too many components. It is intended that this new design technique consider all important performance measures explicitly and take into account the constraints due to various technical feasibilities. In the current program, technical constraints are taken care of by the user properly forming the starting set of candidate components (e.g. nonfeasible links are not included). As subsets are generated, they are tested to see if they form an acceptable network by checking that all requirements are satisfied. Thus the first acceptable subset encountered gives the cost-optimal topology satisfying all given constraints. The user must sort the set of "feasible" link elements in increasing order of their costs. The program prompts the user for the following information for each link: 1) cost, 2) connectivity (number of stations connected by the link), and 3) the stations connected by that link. Unless instructed to stop, the program generates all possible acceptable networks in increasing order of their total costs. The program is written only to generate topologies that are simply connected. Tests on reliability, delay, and other performance measures are discussed in the documentation, but have not been incorporated into the program. This program is written in PASCAL for interactive execution and has been implemented on an IBM PC series computer operating under PC DOS. The disk contains source code only. This program was developed in 1985.
Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.
Social Responsibility of Accounting

OpenAIRE

JINNAI, Yoshiaki

2011-01-01

Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...
Accounting Faculty Internships

Directory of Open Access Journals (Sweden)

Jill Christopher

2013-06-01

Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.
A comprehensive account of sound sequence imitation in the songbird.

Directory of Open Access Journals (Sweden)

Maren Westkott

2016-07-01

Full Text Available The amazing imitation capabilities of songbirds show that they can memorize sensory sequences and transform them into motor activities which in turn generate the original sound sequences. This suggests that the bird's brain can learn 1. to reliably reproduce spatio-temporal sensory representations and 2. to transform them into corresponding spatio-temporal motor activations by using an inverse mapping. Neither the synaptic mechanisms nor the network architecture enabling these two fundamental aspects of imitation learning are known. We propose an architecture of coupled neuronal modules that mimick areas in the song bird and show that a unique synaptic plasticity mechanism can serve to learn both, sensory sequences in a recurrent neuronal network, as well as an inverse model that transforms the sensory memories into the corresponding motor activations. The proposed membrane potential dependent learning rule together with the architecture that includes basic features of the bird's brain represents the first comprehensive account of bird imitation learning based on spiking neurons.
48 CFR 9904.406 - Cost accounting standard-cost accounting period.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...
Multi-attribute integrated measurement of node importance in complex networks.

Science.gov (United States)

Wang, Shibo; Zhao, Jinlou

2015-11-01

The measure of node importance in complex networks is very important to the research of networks stability and robustness; it also can ensure the security of the whole network. Most researchers have used a single indicator to measure the networks node importance, so that the obtained measurement results only reflect certain aspects of the networks with a loss of information. Meanwhile, because of the difference of networks topology, the nodes' importance should be described by combining the character of the networks topology. Most of the existing evaluation algorithms cannot completely reflect the circumstances of complex networks, so this paper takes into account the degree of centrality, the relative closeness centrality, clustering coefficient, and topology potential and raises an integrated measuring method to measure the nodes' importance. This method can reflect nodes' internal and outside attributes and eliminate the influence of network structure on the node importance. The experiments of karate network and dolphin network show that networks topology structure integrated measure has smaller range of metrical result than a single indicator and more universal. Experiments show that attacking the North American power grid and the Internet network with the method has a faster convergence speed than other methods.
Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…
Integrated Analysis of Environment-driven Operational Effects in Sensor Networks

Energy Technology Data Exchange (ETDEWEB)

Park, Alfred J [ORNL; Perumalla, Kalyan S [ORNL

2007-07-01

There is a rapidly growing need to evaluate sensor network functionality and performance in the context of the larger environment of infrastructure and applications in which the sensor network is organically embedded. This need, which is motivated by complex applications related to national security operations, leads to a paradigm fundamentally different from that of traditional data networks. In the sensor networks of interest to us, the network dynamics depend strongly on sensor activity, which in turn is triggered by events in the environment. Because the behavior of sensor networks is sensitive to these driving phenomena, the integrity of the sensed observations, measurements and resource usage by the network can widely vary. It is therefore imperative to accurately capture the environmental phenomena, and drive the simulation of the sensor network operation by accounting fully for the environment effects. In this paper, we illustrate the strong, intimate coupling between the sensor network operation and the driving phenomena in their applications with an example sensor network designed to detect and track gaseous plumes.
Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme

NARCIS (Netherlands)

Bovens, M.A.P.|info:eu-repo/dai/nl/074257021

2010-01-01

This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability
The material control and accounting system model development in the Radiochemical plant of Siberian Chemical Combine (SChC)

International Nuclear Information System (INIS)

Kozyrev, A.S.; Purygin, V.Ya.; Skuratov, V.A.; Lapotkov, A.A.

1999-01-01

The nuclear material (NM) control and accounting computerized system is designed to automatically account NM reception, movement and storage at the Radiochemical Plant. The objective of this system development is to provide a constant surveillance over the process material movement, to improve their accountability and administrative work, to upgrade the plant protection against possible NM thefts, stealing and diversion, to rule out any casual errors of operators, to improve the timeliness and significance (reliability) of information about nuclear materials. The NM control and accounting system at the Radiochemical Plant should be based on the computerized network. It must keep track of all the material movements in each Material Balance Areas: material receipt from other plant; material local movement within the plant; material shipment to other plants; generation of required documents about NM movements and its accounting [ru
Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.
Financial assistance: the order reflected in accounting and tax accounting

Directory of Open Access Journals (Sweden)

I.М. Vygivska

2016-07-01

Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".
Multiplex congruence network of natural numbers.

Science.gov (United States)

Yan, Xiao-Yong; Wang, Wen-Xu; Chen, Guan-Rong; Shi, Ding-Hua

2016-03-31

Congruence theory has many applications in physical, social, biological and technological systems. Congruence arithmetic has been a fundamental tool for data security and computer algebra. However, much less attention was devoted to the topological features of congruence relations among natural numbers. Here, we explore the congruence relations in the setting of a multiplex network and unveil some unique and outstanding properties of the multiplex congruence network. Analytical results show that every layer therein is a sparse and heterogeneous subnetwork with a scale-free topology. Counterintuitively, every layer has an extremely strong controllability in spite of its scale-free structure that is usually difficult to control. Another amazing feature is that the controllability is robust against targeted attacks to critical nodes but vulnerable to random failures, which also differs from ordinary scale-free networks. The multi-chain structure with a small number of chain roots arising from each layer accounts for the strong controllability and the abnormal feature. The multiplex congruence network offers a graphical solution to the simultaneous congruences problem, which may have implication in cryptography based on simultaneous congruences. Our work also gains insight into the design of networks integrating advantages of both heterogeneous and homogeneous networks without inheriting their limitations.
Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

Science.gov (United States)

Buckhaults, Jessica; Fisher, Diane

2011-01-01

In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

Monitoring and Discovery for Self-Organized Network Management in Virtualized and Software Defined Networks

Directory of Open Access Journals (Sweden)

Ángel Leonardo Valdivieso Caraguay

2017-03-01

Full Text Available This paper presents the Monitoring and Discovery Framework of the Self-Organized Network Management in Virtualized and Software Defined Networks SELFNET project. This design takes into account the scalability and flexibility requirements needed by 5G infrastructures. In this context, the present framework focuses on gathering and storing the information (low-level metrics related to physical and virtual devices, cloud environments, flow metrics, SDN traffic and sensors. Similarly, it provides the monitoring data as a generic information source in order to allow the correlation and aggregation tasks. Our design enables the collection and storing of information provided by all the underlying SELFNET sublayers, including the dynamically onboarded and instantiated SDN/NFV Apps, also known as SELFNET sensors.
Homeostatic structural plasticity can account for topology changes following deafferentation and focal stroke.

Science.gov (United States)

Butz, Markus; Steenbuck, Ines D; van Ooyen, Arjen

2014-01-01

After brain lesions caused by tumors or stroke, or after lasting loss of input (deafferentation), inter- and intra-regional brain networks respond with complex changes in topology. Not only areas directly affected by the lesion but also regions remote from the lesion may alter their connectivity-a phenomenon known as diaschisis. Changes in network topology after brain lesions can lead to cognitive decline and increasing functional disability. However, the principles governing changes in network topology are poorly understood. Here, we investigated whether homeostatic structural plasticity can account for changes in network topology after deafferentation and brain lesions. Homeostatic structural plasticity postulates that neurons aim to maintain a desired level of electrical activity by deleting synapses when neuronal activity is too high and by providing new synaptic contacts when activity is too low. Using our Model of Structural Plasticity, we explored how local changes in connectivity induced by a focal loss of input affected global network topology. In accordance with experimental and clinical data, we found that after partial deafferentation, the network as a whole became more random, although it maintained its small-world topology, while deafferentated neurons increased their betweenness centrality as they rewired and returned to the homeostatic range of activity. Furthermore, deafferentated neurons increased their global but decreased their local efficiency and got longer tailed degree distributions, indicating the emergence of hub neurons. Together, our results suggest that homeostatic structural plasticity may be an important driving force for lesion-induced network reorganization and that the increase in betweenness centrality of deafferentated areas may hold as a biomarker for brain repair.
AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are
Autoshaping and Automaintenance: A Neural-Network Approach

Science.gov (United States)

Burgos, Jose E.

2007-01-01

This article presents an interpretation of autoshaping, and positive and negative automaintenance, based on a neural-network model. The model makes no distinction between operant and respondent learning mechanisms, and takes into account knowledge of hippocampal and dopaminergic systems. Four simulations were run, each one using an "A-B-A" design…
Spatio-temporal keyword queries in social networks

DEFF Research Database (Denmark)

Cozza, V.; Messina, Alessandro; Montesi, D.

2013-01-01

Due to the large amount of social network data produced at an ever growing speed and their complex nature, recent works have addressed the problem of efficiently querying such data according to social, temporal or spatial dimensions. In this work we propose a data model that keeps into account al...
Social network supported process recommender system.

Science.gov (United States)

Ye, Yanming; Yin, Jianwei; Xu, Yueshen

2014-01-01

Process recommendation technologies have gained more and more attention in the field of intelligent business process modeling to assist the process modeling. However, most of the existing technologies only use the process structure analysis and do not take the social features of processes into account, while the process modeling is complex and comprehensive in most situations. This paper studies the feasibility of social network research technologies on process recommendation and builds a social network system of processes based on the features similarities. Then, three process matching degree measurements are presented and the system implementation is discussed subsequently. Finally, experimental evaluations and future works are introduced.
Social Network Supported Process Recommender System

Directory of Open Access Journals (Sweden)

Yanming Ye

2014-01-01

Full Text Available Process recommendation technologies have gained more and more attention in the field of intelligent business process modeling to assist the process modeling. However, most of the existing technologies only use the process structure analysis and do not take the social features of processes into account, while the process modeling is complex and comprehensive in most situations. This paper studies the feasibility of social network research technologies on process recommendation and builds a social network system of processes based on the features similarities. Then, three process matching degree measurements are presented and the system implementation is discussed subsequently. Finally, experimental evaluations and future works are introduced.
Virtual CO2 Emission Flows in the Global Electricity Trade Network.

Science.gov (United States)

Qu, Shen; Li, Yun; Liang, Sai; Yuan, Jiahai; Xu, Ming

2018-05-14

Quantifying greenhouse gas emissions due to electricity consumption is crucial for climate mitigation in the electric power sector. Current practices primarily use production-based emission factors to quantify emissions for electricity consumption, assuming production and consumption of electricity take place within the same region. The increasingly intensified cross-border electricity trade complicates the accounting for emissions of electricity consumption. This study employs a network approach to account for the flows in the whole electricity trade network to estimate CO 2 emissions of electricity consumption for 137 major countries/regions in 2014. Results show that in some countries, especially those in Europe and Southern Africa, the impacts of electricity trade on the estimation of emission factors and embodied emissions are significant. The changes made to emission factors by considering intergrid electricity trade can have significant implications for emission accounting and climate mitigation when multiplied by total electricity consumption of the corresponding countries/regions.
77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Science.gov (United States)

2012-01-03

... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...
Revisiting Social Network Utilization by Physicians-in-Training.

Science.gov (United States)

Black, Erik W; Thompson, Lindsay A; Duff, W Patrick; Dawson, Kara; Saliba, Heidi; Black, Nicole M Paradise

2010-06-01

To measure and compare the frequency and content of online social networking among 2 cohorts of medical students and residents (2007 and 2009). Using the online social networking application Facebook, we evaluated social networking profiles for 2 cohorts of medical students (n = 528) and residents (n = 712) at the University of Florida in Gainesville. Objective measures included existence of a profile, whether it was made private, and whether any personally identifiable information was included. Subjective outcomes included photographic content, affiliated social groups, and personal information not generally disclosed in a doctor-patient encounter. We compared our results to our previously published and reported data from 2007. Social networking continues to be common amongst physicians-in-training, with 39.8% of residents and 69.5% of medical students maintaining Facebook accounts. Residents' participation significantly increased (P privacy settings (P privacy and the expansive and impersonal networks of online "friends" who may view profiles.
Transmission design in a multimode HFC network

Science.gov (United States)

Cambron, G. Keith

1996-11-01

Contemporary hybrid fiber coaxial (HFC) networks are capable of supporting a wide range of services including traditional analog video, telephony, digital video, and data services. Each service has unique performance or service requirements. This contribution examines transmission design for one such network. Pacific Bell's advanced communications network (ACN). The design methodology begins with a set of end to end service quality objectives. Network impairments, such as noise, distortion and delay, are allocated across the network elements using a set of standard network models. These models are a representative set of the actual field designs and bound the network operating parameters. Network components, headend equipment, and customer premises equipment are specified analytically or characterized empirically in relationship to the chosen impairment set. The component parameters are then included in analytical models to estimate overall network performance. In addition to the forward path transmission considerations examined by traditional coaxial network designers, other dimensions including power consumption, traffic demand, and message latency are taken into account. Analytical models are used to estimate the effects of multiple modulation schemes within the unified network. The variability introduced by on demand services such as telephony and interactive digital services changes the base computational domain from deterministic models to stochastic ones. These models are then used to set operating parameters at measurable points throughout the network for proof of performance prior to turn up, and for ongoing performance monitoring. For closure, empirical results are compared with model projections as a way of verifying and improving the predictive models.
The Policy Discourse of Networking and Its Effect on School Autonomy: A Foucauldian Interpretation

Science.gov (United States)

Mifsud, Denise

2016-01-01

Policy discourse officially operates to distinctly influence public perception in an irrevocable and normalising manner. In a Maltese educational scenario of gradual decentralisation and increased accountability, I explore the "effects" of both the global and the local policy discourse of networks and networking on the practising…
Generalized master equations for non-Poisson dynamics on networks.

Science.gov (United States)

Hoffmann, Till; Porter, Mason A; Lambiotte, Renaud

2012-10-01

The traditional way of studying temporal networks is to aggregate the dynamics of the edges to create a static weighted network. This implicitly assumes that the edges are governed by Poisson processes, which is not typically the case in empirical temporal networks. Accordingly, we examine the effects of non-Poisson inter-event statistics on the dynamics of edges, and we apply the concept of a generalized master equation to the study of continuous-time random walks on networks. We show that this equation reduces to the standard rate equations when the underlying process is Poissonian and that its stationary solution is determined by an effective transition matrix whose leading eigenvector is easy to calculate. We conduct numerical simulations and also derive analytical results for the stationary solution under the assumption that all edges have the same waiting-time distribution. We discuss the implications of our work for dynamical processes on temporal networks and for the construction of network diagnostics that take into account their nontrivial stochastic nature.
An Approach to Data Analysis in 5G Networks

Directory of Open Access Journals (Sweden)

Lorena Isabel Barona López

2017-02-01

Full Text Available 5G networks expect to provide significant advances in network management compared to traditional mobile infrastructures by leveraging intelligence capabilities such as data analysis, prediction, pattern recognition and artificial intelligence. The key idea behind these actions is to facilitate the decision-making process in order to solve or mitigate common network problems in a dynamic and proactive way. In this context, this paper presents the design of Self-Organized Network Management in Virtualized and Software Defined Networks (SELFNET Analyzer Module, which main objective is to identify suspicious or unexpected situations based on metrics provided by different network components and sensors. The SELFNET Analyzer Module provides a modular architecture driven by use cases where analytic functions can be easily extended. This paper also proposes the data specification to define the data inputs to be taking into account in diagnosis process. This data specification has been implemented with different use cases within SELFNET Project, proving its effectiveness.
Video interpretability rating scale under network impairments

Science.gov (United States)

Kreitmair, Thomas; Coman, Cristian

2014-01-01

This paper presents the results of a study of the impact of network transmission channel parameters on the quality of streaming video data. A common practice for estimating the interpretability of video information is to use the Motion Imagery Quality Equation (MIQE). MIQE combines a few technical features of video images (such as: ground sampling distance, relative edge response, modulation transfer function, gain and signal-to-noise ratio) to estimate the interpretability level. One observation of this study is that the MIQE does not fully account for video-specific parameters such as spatial and temporal encoding, which are relevant to appreciating degradations caused by the streaming process. In streaming applications the main artifacts impacting the interpretability level are related to distortions in the image caused by lossy decompression of video data (due to loss of information and in some cases lossy re-encoding by the streaming server). One parameter in MIQE that is influenced by network transmission errors is the Relative Edge Response (RER). The automated calculation of RER includes the selection of the best edge in the frame, which in case of network errors may be incorrectly associated with a blocked region (e.g. low resolution areas caused by loss of information). A solution is discussed in this document to address this inconsistency by removing corrupted regions from the image analysis process. Furthermore, a recommendation is made on how to account for network impairments in the MIQE, such that a more realistic interpretability level is estimated in case of streaming applications.
Deflating link buffers in a wireless mesh network

KAUST Repository

Jamshaid, Kamran; Shihada, Basem; Showail, Ahmad; Levis, Philip

2014-01-01

We analyze the problem of buffer sizing for backlogged TCP flows in 802.11-based wireless mesh networks. Our objective is to maintain high network utilization while providing low queueing delays. Unlike wired networks where a single link buffer feeds a bottleneck link, the radio spectral resource in a mesh network is shared among a set of contending mesh routers. We account for this by formulating the buffer size problem as sizing a collective buffer distributed over a set of interfering nodes. In this paper we propose mechanisms for sizing and distributing this collective buffer among the mesh nodes constituting the network bottleneck. Our mechanism factors in the network topology and wireless link rates, improving on pre-set buffer allocations that cannot optimally work across the range of configurations achievable with 802.11 radios. We evaluate our mechanisms using simulations as well as experiments on a testbed. Our results show that we can reduce the RTT of a flow by 6× or more, at the cost of less than 10% drop in end-to-end flow throughput.
Deflating link buffers in a wireless mesh network

KAUST Repository

Jamshaid, Kamran

2014-05-01

We analyze the problem of buffer sizing for backlogged TCP flows in 802.11-based wireless mesh networks. Our objective is to maintain high network utilization while providing low queueing delays. Unlike wired networks where a single link buffer feeds a bottleneck link, the radio spectral resource in a mesh network is shared among a set of contending mesh routers. We account for this by formulating the buffer size problem as sizing a collective buffer distributed over a set of interfering nodes. In this paper we propose mechanisms for sizing and distributing this collective buffer among the mesh nodes constituting the network bottleneck. Our mechanism factors in the network topology and wireless link rates, improving on pre-set buffer allocations that cannot optimally work across the range of configurations achievable with 802.11 radios. We evaluate our mechanisms using simulations as well as experiments on a testbed. Our results show that we can reduce the RTT of a flow by 6× or more, at the cost of less than 10% drop in end-to-end flow throughput.
Accounting for Quality

DEFF Research Database (Denmark)

Pflueger, Dane

2015-01-01

Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...
Epidemic Survivability: Characterizing Networks Under Epidemic-like Failure Propagation Scenarios

DEFF Research Database (Denmark)

Manzano, Marc; Calle, Eusebi; Ripoll, Jordi

2013-01-01

Epidemics theory has been used in different contexts in order to describe the propagation of diseases, human interactions or natural phenomena. In computer science, virus spreading has been also characterized using epidemic models. Although in the past the use of epidemic models...... in telecommunication networks has not been extensively considered, nowadays, with the increasing computation capacity and complexity of operating systems of modern network devices (routers, switches, etc.), the study of possible epidemic-like failure scenarios must be taken into account. When epidemics occur......, such as in other multiple failure scenarios, identifying the level of vulnerability offered by a network is one of the main challenges. In this paper, we present epidemic survivability, a new network measure that describes the vulnerability of each node of a network under a specific epidemic intensity. Moreover...
The development of the Encyclopedia of Accounting and Finance. The case of Estonia

Directory of Open Access Journals (Sweden)

Jaan Alver

2014-09-01

Full Text Available The purpose of this paper is to analyze the framework, content and principles of composing a special encyclopedia – the Encyclopedia of Accounting and Finance. The paper presents the concept of a two-volume special Encyclopedia – the Encyclopedia of Accounting and Finance – written and revised by the authors over the course of a decade. An analysis of the practical lexicographic work done by the authors of the Encyclopedia of Accounting and Finance is presented. The analysis describes how the authors composed the Encyclopedia and discusses how the components of the work relate to one another. Part of the Encyclopedia is a biographical reference book including more than 900 mini-essays. Another feature of the book is its extensive network of cross-references. Principles of lexicography were used in the process of composing the Encyclopedia of Accounting and Finance. This paper is the first to provide a comprehensive analysis of the authors’ viewpoint on the special Encyclopedia, which contains almost 8,000 entries.

Challenges of Environmental Management Accounting - Current Accounting Practices

Directory of Open Access Journals (Sweden)

Prof. Ph.D. Gheorghe Popescu

2008-12-01

Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.
Language Views on Social Networking Sites for Language Learning: The Case of Busuu

Science.gov (United States)

Álvarez Valencia, José Aldemar

2016-01-01

Social networking has compelled the area of computer-assisted language learning (CALL) to expand its research palette and account for new virtual ecologies that afford language learning and socialization. This study focuses on Busuu, a social networking site for language learning (SNSLL), and analyzes the views of language that are enacted through…
Online social network data as sociometric markers.

Science.gov (United States)

Binder, Jens F; Buglass, Sarah L; Betts, Lucy R; Underwood, Jean D M

2017-10-01

Data from online social networks carry enormous potential for psychological research, yet their use and the ethical implications thereof are currently hotly debated. The present work aims to outline in detail the unique information richness of this data type and, in doing so, to support researchers when deciding on ethically appropriate ways of collecting, storing, publishing, and sharing data from online sources. Focusing on the very nature of social networks, their structural characteristics, and depth of information, we provide a detailed and accessible account of the challenges associated with data management and data storage. In particular, the general nonanonymity of network data sets is discussed, and an approach is developed to quantify the level of uniqueness that a particular online network bestows upon the individual maintaining it. Using graph enumeration techniques, we show that comparatively sparse information on a network is suitable as a sociometric marker that allows for the identification of an individual from the global population of online users. The impossibility of anonymizing specific types of network data carries implications for ethical guidelines and research practice. At the same time, network uniqueness opens up opportunities for novel research in psychology. (PsycINFO Database Record (c) 2017 APA, all rights reserved).
FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.
Distribution of oxygen-18 and deuteriun in river waters across the United States

Science.gov (United States)

Kendall, Carol; Coplen, Tyler B.

2001-01-01

Reconstruction of continental palaeoclimate and palaeohydrology is currently hampered by limited information about isotopic patterns in the modern hydrologic cycle. To remedy this situation and to provide baseline data for other isotope hydrology studies, more than 4800, depth- and width-integrated, stream samples from 391 selected sites within the USGS National Stream Quality Accounting Network (NASQAN) and Hydrologic Benchmark Network (HBN) were analysed for δ18O and δ2H (http://water.usgs.gov/pubs/ofr/ofr00-160/pdf/ofr00-160.pdf). Each site was sampled bimonthly or quarterly for 2·5 to 3 years between 1984 and 1987. The ability of this dataset to serve as a proxy for the isotopic composition of modern precipitation in the USA is supported by the excellent agreement between the river dataset and the isotopic compositions of adjacent precipitation monitoring sites, the strong spatial coherence of the distributions of δ18O and δ2H, the good correlations of the isotopic compositions with climatic parameters, and the good agreement between the ‘national’ meteoric water line (MWL) generated from unweighted analyses of samples from the 48 contiguous states of δ2H=8·11δ18O+8·99 (r2=0·98) and the unweighted global MWL of sites from the Global Network for Isotopes in Precipitation (GNIP) of the International Atomic Energy Agency and the World Meteorological Organization (WMO) of δ2H=8·17δ18O+10·35. The national MWL is composed of water samples that arise in diverse local conditions where the local meteoric water lines (LMWLs) usually have much lower slopes. Adjacent sites often have similar LMWLs, allowing the datasets to be combined into regional MWLs. The slopes of regional MWLs probably reflect the humidity of the local air mass, which imparts a distinctive evaporative isotopic signature to rainfall and hence to stream samples. Deuterium excess values range from 6 to 15‰ in the eastern half of the USA, along the northwest coast and on the Colorado
Accounting Applications---Introduction

OpenAIRE

Joshua Ronen

1980-01-01

Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.
Multimedia and Management Accounting: Adding Creativity to Accounting.

Science.gov (United States)

Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

2000-01-01

Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…
Survey of Network-Based Approaches to Research of Cardiovascular Diseases

Directory of Open Access Journals (Sweden)

Anida Sarajlić

2014-01-01

Full Text Available Cardiovascular diseases (CVDs are the leading health problem worldwide. Investigating causes and mechanisms of CVDs calls for an integrative approach that would take into account its complex etiology. Biological networks generated from available data on biomolecular interactions are an excellent platform for understanding interconnectedness of all processes within a living cell, including processes that underlie diseases. Consequently, topology of biological networks has successfully been used for identifying genes, pathways, and modules that govern molecular actions underlying various complex diseases. Here, we review approaches that explore and use relationships between topological properties of biological networks and mechanisms underlying CVDs.
A Simple Network Architecture Accounts for Diverse Reward Time Responses in Primary Visual Cortex.

Science.gov (United States)

Huertas, Marco A; Hussain Shuler, Marshall G; Shouval, Harel Z

2015-09-16

Many actions performed by animals and humans depend on an ability to learn, estimate, and produce temporal intervals of behavioral relevance. Exemplifying such learning of cued expectancies is the observation of reward-timing activity in the primary visual cortex (V1) of rodents, wherein neural responses to visual cues come to predict the time of future reward as behaviorally experienced in the past. These reward-timing responses exhibit significant heterogeneity in at least three qualitatively distinct classes: sustained increase or sustained decrease in firing rate until the time of expected reward, and a class of cells that reach a peak in firing at the expected delay. We elaborate upon our existing model by including inhibitory and excitatory units while imposing simple connectivity rules to demonstrate what role these inhibitory elements and the simple architectures play in sculpting the response dynamics of the network. We find that simply adding inhibition is not sufficient for obtaining the different distinct response classes, and that a broad distribution of inhibitory projections is necessary for obtaining peak-type responses. Furthermore, although changes in connection strength that modulate the effects of inhibition onto excitatory units have a strong impact on the firing rate profile of these peaked responses, the network exhibits robustness in its overall ability to predict the expected time of reward. Finally, we demonstrate how the magnitude of expected reward can be encoded at the expected delay in the network and how peaked responses express this reward expectancy. Heterogeneity in single-neuron responses is a common feature of neuronal systems, although sometimes, in theoretical approaches, it is treated as a nuisance and seldom considered as conveying a different aspect of a signal. In this study, we focus on the heterogeneous responses in the primary visual cortex of rodents trained with a predictable delayed reward time. We describe under what
Networks and learning: communities, practices and the metaphor of networks–a commentary

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Bruce Ingraham

2004-12-01

Full Text Available In issue 12(1, Jones (2004 in his article ‘Networks and learning: communities, practices and the metaphor of networks' sets out to address three inter-related sets of issues: … firstly that learning technology needs to take account of the wider debate about networks and secondly that research in this field needs to address the theoretical and practical issues raised by advances in the field of networks. A third point is that the idea of the network acts as a powerful metaphor even if we are able to discount any particular theory generated in its support. The network metaphor can act as a unifying concept allowing us to bring together apparently disparate elements of the field.
18 CFR 367.1420 - Account 142, Customer accounts receivable.

Science.gov (United States)

2010-04-01

... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...
Helicopter Rotor Blade Monitoring using Autonomous Wireless Sensor Network

NARCIS (Netherlands)

Sanchez Ramirez, Andrea; Loendersloot, Richard; Tinga, Tiedo; Basu, B.

2013-01-01

The advancement on Wireless Sensor Networks for vibration monitoring presents important possibilities for helicopter rotor health and usage monitoring. While main rotor blades account for the main source of lift for helicopters, rotor induced vibration establishes an important source for
Accounting assessment

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Kafka S.М.

2017-03-01

Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.
Network inference via adaptive optimal design

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Stigter Johannes D

2012-09-01

Full Text Available Abstract Background Current research in network reverse engineering for genetic or metabolic networks very often does not include a proper experimental and/or input design. In this paper we address this issue in more detail and suggest a method that includes an iterative design of experiments based, on the most recent data that become available. The presented approach allows a reliable reconstruction of the network and addresses an important issue, i.e., the analysis and the propagation of uncertainties as they exist in both the data and in our own knowledge. These two types of uncertainties have their immediate ramifications for the uncertainties in the parameter estimates and, hence, are taken into account from the very beginning of our experimental design. Findings The method is demonstrated for two small networks that include a genetic network for mRNA synthesis and degradation and an oscillatory network describing a molecular network underlying adenosine 3’-5’ cyclic monophosphate (cAMP as observed in populations of Dyctyostelium cells. In both cases a substantial reduction in parameter uncertainty was observed. Extension to larger scale networks is possible but needs a more rigorous parameter estimation algorithm that includes sparsity as a constraint in the optimization procedure. Conclusion We conclude that a careful experiment design very often (but not always pays off in terms of reliability in the inferred network topology. For large scale networks a better parameter estimation algorithm is required that includes sparsity as an additional constraint. These algorithms are available in the literature and can also be used in an adaptive optimal design setting as demonstrated in this paper.
Synaptic model for spontaneous activity in developing networks

DEFF Research Database (Denmark)

Lerchner, Alexander; Rinzel, J.

2005-01-01

Spontaneous rhythmic activity occurs in many developing neural networks. The activity in these hyperexcitable networks is comprised of recurring "episodes" consisting of "cycles" of high activity that alternate with "silent phases" with little or no activity. We introduce a new model of synaptic...... dynamics that takes into account that only a fraction of the vesicles stored in a synaptic terminal is readily available for release. We show that our model can reproduce spontaneous rhythmic activity with the same general features as observed in experiments, including a positive correlation between...
RELAGH - The challenge of having a scientific network in Latin America: An account from the presidents

Science.gov (United States)

Rojas-Martínez, Augusto; Giraldo-Ríos, Alejandro; Jiménez-Arce, Gerardo; de Vargas, Aída Falcón; Giugliani, Roberto

2014-01-01

Latin America and the Caribbean region make up one of the largest areas of the world, and this region is characterized by a complex mixture of ethnic groups sharing Iberian languages. The area is comprised of nations and regions with different levels of social development. This region has experienced historical advances in the last decades to increase the minimal standards of quality of life; however, several factors, such as concentrated populations in large urban centers and isolated and poor communities, still have an important impact on medical services, particularly genetics services. Latin American researchers have greatly contributed to the development of human genetics and historic inter-ethnic diversity, and the multiplicity of geographic areas are unique for the study of gene-environment interactions. As a result of regional developments in the fields of human and medical genetics, the Latin American Network of Human Genetics (Red Latinoamericana de Genética Humana - RELAGH) was created in 2001 to foster the networking of national associations and societies dedicated to these scientific disciplines. RELAGH has developed important educational activities, such as the Latin American School of Human and Medical Genetics (ELAG), and has held three biannual meetings to encourage international research cooperation among the member countries and international organizations. Since its foundation, RELAGH has been admitted as a full regional member to the International Federation of Human Genetics Societies. This article describes the historical aspects, activities, developments, and challenges that are still faced by the Network. PMID:24764765
RELAGH - the challenge of having a scientific network in Latin America: an account from the presidents

Directory of Open Access Journals (Sweden)

Augusto Rojas-Martínez

2014-01-01

Full Text Available Latin America and the Caribbean region make up one of the largest areas of the world, and this region is characterized by a complex mixture of ethnic groups sharing Iberian languages. The area is comprised of nations and regions with different levels of social development. This region has experienced historical advances in the last decades to increase the minimal standards of quality of life; however, several factors, such as concentrated populations in large urban centers and isolated and poor communities, still have an important impact on medical services, particularly genetics services. Latin American researchers have greatly contributed to the development of human genetics and historic inter-ethnic diversity, and the multiplicity of geographic areas are unique for the study of gene-environment interactions. As a result of regional developments in the fields of human and medical genetics, the Latin American Network of Human Genetics (Red Latinoamericana de Genética Humana -RELAGH was created in 2001 to foster the networking of national associations and societies dedicated to these scientific disciplines. RELAGH has developed important educational activities, such as the Latin American School of Human and Medical Genetics (ELAG, and has held three biannual meetings to encourage international research cooperation among the member countries and international organizations. Since its foundation, RELAGH has been admitted as a full regional member to the International Federation of Human Genetics Societies. This article describes the historical aspects, activities, developments, and challenges that are still faced by the Network.
Safety vs. reputation: risk controversies in emerging policy networks regarding school safety in the Netherlands

NARCIS (Netherlands)

Binkhorst, J.; Kingma, S.F.

2012-01-01

This article deals with risk controversies in emerging policy networks regarding school safety in the Netherlands. It offers a grounded account of the interpretations of school risks and safety measures by the various stakeholders of the policy network, in particular, schools, local government and
A network-based dynamical ranking system for competitive sports

Science.gov (United States)

Motegi, Shun; Masuda, Naoki

2012-12-01

From the viewpoint of networks, a ranking system for players or teams in sports is equivalent to a centrality measure for sports networks, whereby a directed link represents the result of a single game. Previously proposed network-based ranking systems are derived from static networks, i.e., aggregation of the results of games over time. However, the score of a player (or team) fluctuates over time. Defeating a renowned player in the peak performance is intuitively more rewarding than defeating the same player in other periods. To account for this factor, we propose a dynamic variant of such a network-based ranking system and apply it to professional men's tennis data. We derive a set of linear online update equations for the score of each player. The proposed ranking system predicts the outcome of the future games with a higher accuracy than the static counterparts.
Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This ...

Public service in the age of social network media

DEFF Research Database (Denmark)

Hjarvard, Stig

2018-01-01

This chapter addresses how, and to what extent, public service obligations and institutions may be redefined and extended to facilitate information flows and public deliberation using social network media as a remedy for democratic deficiencies of both older mass media and newer forms of network...... media. I make a case for three public service functions that have particular importance in social network media: curation, moderation, and monitoring. Building on a critique of the individualistic perspective underlying both cyber-optimist and -pessimist accounts of the potentials of social network...... media, an alternative and institutional perspective based on mediatization theory is introduced. I focus on the ongoing restructuring of societal spheres through which strategic and sociable forms of communication are challenging deliberative forms of communication. Based on recent studies on public...
Accountability in Health Care

DEFF Research Database (Denmark)

Vrangbæk, Karsten; Byrkjeflot, Haldor

2016-01-01

The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...
Coarse-Grain Bandwidth Estimation Scheme for Large-Scale Network

Science.gov (United States)

Cheung, Kar-Ming; Jennings, Esther H.; Sergui, John S.

2013-01-01

A large-scale network that supports a large number of users can have an aggregate data rate of hundreds of Mbps at any time. High-fidelity simulation of a large-scale network might be too complicated and memory-intensive for typical commercial-off-the-shelf (COTS) tools. Unlike a large commercial wide-area-network (WAN) that shares diverse network resources among diverse users and has a complex topology that requires routing mechanism and flow control, the ground communication links of a space network operate under the assumption of a guaranteed dedicated bandwidth allocation between specific sparse endpoints in a star-like topology. This work solved the network design problem of estimating the bandwidths of a ground network architecture option that offer different service classes to meet the latency requirements of different user data types. In this work, a top-down analysis and simulation approach was created to size the bandwidths of a store-and-forward network for a given network topology, a mission traffic scenario, and a set of data types with different latency requirements. These techniques were used to estimate the WAN bandwidths of the ground links for different architecture options of the proposed Integrated Space Communication and Navigation (SCaN) Network. A new analytical approach, called the "leveling scheme," was developed to model the store-and-forward mechanism of the network data flow. The term "leveling" refers to the spreading of data across a longer time horizon without violating the corresponding latency requirement of the data type. Two versions of the leveling scheme were developed: 1. A straightforward version that simply spreads the data of each data type across the time horizon and doesn't take into account the interactions among data types within a pass, or between data types across overlapping passes at a network node, and is inherently sub-optimal. 2. Two-state Markov leveling scheme that takes into account the second order behavior of
Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

Bredmar Krister

2014-09-01

Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.
International harmonization of accounting demands a new approach to accounting education

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Milana Otrusinová

2013-01-01

Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.
Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi

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Nacanieli Rika

2008-03-01

Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.
Reconciling genetic evolution and the associative learning account of mirror neurons through data-acquisition mechanisms.

Science.gov (United States)

Lotem, Arnon; Kolodny, Oren

2014-04-01

An associative learning account of mirror neurons should not preclude genetic evolution of its underlying mechanisms. On the contrary, an associative learning framework for cognitive development should seek heritable variation in the learning rules and in the data-acquisition mechanisms that construct associative networks, demonstrating how small genetic modifications of associative elements can give rise to the evolution of complex cognition.
Extracting weights from edge directions to find communities in directed networks

International Nuclear Information System (INIS)

Lai, Darong; Lu, Hongtao; Nardini, Christine

2010-01-01

Community structures are found to exist ubiquitously in real-world complex networks. We address here the problem of community detection in directed networks. Most of the previous literature ignores edge directions and applies methods designed for community detection in undirected networks, which discards valuable information and often fails when different communities are defined on the basis of incoming and outgoing edges. We suggest extracting information about edge directions using a PageRank random walk and translating such information into edge weights. After extraction we obtain a new weighted directed network in which edge directions can then be safely ignored. We thus transform community detection in directed networks into community detection in reweighted undirected networks. Such an approach can benefit directly from the large volume of algorithms for the detection of communities in undirected networks already developed, since it is not obvious how to extend these algorithms to account for directed networks and the procedure is often difficult. Validations on synthetic and real-world networks demonstrate that the proposed framework can effectively detect communities in directed networks
Accounting as Myth Maker

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Kathy Rudkin

2007-06-01

Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.
Cross-Industry Spatially Localized Innovation Networks

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Aleksandr Evseevich Karlik

2016-12-01

Full Text Available This article’s objective is to develop conceptual approach to the study of key decision-making factors of cross-industry spatially localized innovation networks regularities by the application of quantitative and qualitative data of St. Petersburg Innovation and Technology Cluster of Machinery Manufacturing and Metalworking. The paper is based on the previous research findings which conclude that such networks have a set of opportunities and constraints for innovation. The hypothesis is that in the clusters, representing a special type of these networks, the spatial proximity partly offsets the negative impact of industrial distance. The authors propose a structural and logical model of strategic decision-making to analyze these effects on innovation. They specify network’s influences on performance: cognitive diversity; knowledge and expertise; structural autonomy and equivalence. The model is applied to spatially localized cross-industry cluster and then improved in accordance with the obtained results for accounting resource flows. It allowed to take into account the dynamics of innovation activity and to develop the practical implications in the particular business context. The analysis identified the peculiarities of spatially localized crossindustry innovation cooperation in perspective of the combinations of tangible resources, information and other intangible resources for the renewal of mature industries. The research results can be used in business as well as in industrial and regional economic policy. In the conclusion, the article outlines future research directions: a comprehensive empirical study with the analysis of data on the factors of cross-industry cooperation which were identified in this paper with testing of causal relations; the developing an approach to the study of spatially localized networks based on the exchange of primary resources in the economic system stability framework.
Characterization of subgraph relationships and distribution in complex networks

International Nuclear Information System (INIS)

Antiqueira, Lucas; Fontoura Costa, Luciano da

2009-01-01

A network can be analyzed at different topological scales, ranging from single nodes to motifs, communities, up to the complete structure. We propose a novel approach which extends from single nodes to the whole network level by considering non-overlapping subgraphs (i.e. connected components) and their interrelationships and distribution through the network. Though such subgraphs can be completely general, our methodology focuses on the cases in which the nodes of these subgraphs share some special feature, such as being critical for the proper operation of the network. The methodology of subgraph characterization involves two main aspects: (i) the generation of histograms of subgraph sizes and distances between subgraphs and (ii) a merging algorithm, developed to assess the relevance of nodes outside subgraphs by progressively merging subgraphs until the whole network is covered. The latter procedure complements the histograms by taking into account the nodes lying between subgraphs, as well as the relevance of these nodes to the overall subgraph interconnectivity. Experiments were carried out using four types of network models and five instances of real-world networks, in order to illustrate how subgraph characterization can help complementing complex network-based studies.
Building an Africa open data network | IDRC - International ...

International Development Research Centre (IDRC) Digital Library (Canada)

Building an Africa open data network. Open data is data that is available online that can be freely used, re-used, and redistributed by anyone. When used effectively, open data drives accountability in governments, creates innovations in service delivery, and improves participation in key decisions. Committed to harnessing ...
The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

Science.gov (United States)

Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

2000-01-01

A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)
Praktik-praktik Creative Accounting

OpenAIRE

Fajri, Aminul

2013-01-01

There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...
A user exposure based approach for non-structural road network vulnerability analysis.

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Lei Jin

Full Text Available Aiming at the dense urban road network vulnerability without structural negative consequences, this paper proposes a novel non-structural road network vulnerability analysis framework. Three aspects of the framework are mainly described: (i the rationality of non-structural road network vulnerability, (ii the metrics for negative consequences accounting for variant road conditions, and (iii the introduction of a new vulnerability index based on user exposure. Based on the proposed methodology, a case study in the Sioux Falls network which was usually threatened by regular heavy snow during wintertime is detailedly discussed. The vulnerability ranking of links of Sioux Falls network with respect to heavy snow scenario is identified. As a result of non-structural consequences accompanied by conceivable degeneration of network, there are significant increases in generalized travel time costs which are measurements for "emotionally hurt" of topological road network.
Flow-based vulnerability measures for network component importance: Experimentation with preparedness planning

International Nuclear Information System (INIS)

Nicholson, Charles D.; Barker, Kash; Ramirez-Marquez, Jose E.

2016-01-01

This work develops and compares several flow-based vulnerability measures to prioritize important network edges for the implementation of preparedness options. These network vulnerability measures quantify different characteristics and perspectives on enabling maximum flow, creating bottlenecks, and partitioning into cutsets, among others. The efficacy of these vulnerability measures to motivate preparedness options against experimental geographically located disruption simulations is measured. Results suggest that a weighted flow capacity rate, which accounts for both (i) the contribution of an edge to maximum network flow and (ii) the extent to which the edge is a bottleneck in the network, shows most promise across four instances of varying network sizes and densities. - Highlights: • We develop new flow-based measures of network vulnerability. • We apply these measures to determine the importance of edges after disruptions. • Networks of varying size and density are explored.
IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (o...
Identifying influential nodes in large-scale directed networks: the role of clustering.

Science.gov (United States)

Chen, Duan-Bing; Gao, Hui; Lü, Linyuan; Zhou, Tao

2013-01-01

Identifying influential nodes in very large-scale directed networks is a big challenge relevant to disparate applications, such as accelerating information propagation, controlling rumors and diseases, designing search engines, and understanding hierarchical organization of social and biological networks. Known methods range from node centralities, such as degree, closeness and betweenness, to diffusion-based processes, like PageRank and LeaderRank. Some of these methods already take into account the influences of a node's neighbors but do not directly make use of the interactions among it's neighbors. Local clustering is known to have negative impacts on the information spreading. We further show empirically that it also plays a negative role in generating local connections. Inspired by these facts, we propose a local ranking algorithm named ClusterRank, which takes into account not only the number of neighbors and the neighbors' influences, but also the clustering coefficient. Subject to the susceptible-infected-recovered (SIR) spreading model with constant infectivity, experimental results on two directed networks, a social network extracted from delicious.com and a large-scale short-message communication network, demonstrate that the ClusterRank outperforms some benchmark algorithms such as PageRank and LeaderRank. Furthermore, ClusterRank can also be applied to undirected networks where the superiority of ClusterRank is significant compared with degree centrality and k-core decomposition. In addition, ClusterRank, only making use of local information, is much more efficient than global methods: It takes only 191 seconds for a network with about [Formula: see text] nodes, more than 15 times faster than PageRank.
Identifying influential nodes in large-scale directed networks: the role of clustering.

Directory of Open Access Journals (Sweden)

Duan-Bing Chen

Full Text Available Identifying influential nodes in very large-scale directed networks is a big challenge relevant to disparate applications, such as accelerating information propagation, controlling rumors and diseases, designing search engines, and understanding hierarchical organization of social and biological networks. Known methods range from node centralities, such as degree, closeness and betweenness, to diffusion-based processes, like PageRank and LeaderRank. Some of these methods already take into account the influences of a node's neighbors but do not directly make use of the interactions among it's neighbors. Local clustering is known to have negative impacts on the information spreading. We further show empirically that it also plays a negative role in generating local connections. Inspired by these facts, we propose a local ranking algorithm named ClusterRank, which takes into account not only the number of neighbors and the neighbors' influences, but also the clustering coefficient. Subject to the susceptible-infected-recovered (SIR spreading model with constant infectivity, experimental results on two directed networks, a social network extracted from delicious.com and a large-scale short-message communication network, demonstrate that the ClusterRank outperforms some benchmark algorithms such as PageRank and LeaderRank. Furthermore, ClusterRank can also be applied to undirected networks where the superiority of ClusterRank is significant compared with degree centrality and k-core decomposition. In addition, ClusterRank, only making use of local information, is much more efficient than global methods: It takes only 191 seconds for a network with about [Formula: see text] nodes, more than 15 times faster than PageRank.
Identifying Influential Nodes in Large-Scale Directed Networks: The Role of Clustering

Science.gov (United States)

Chen, Duan-Bing; Gao, Hui; Lü, Linyuan; Zhou, Tao

2013-01-01

Identifying influential nodes in very large-scale directed networks is a big challenge relevant to disparate applications, such as accelerating information propagation, controlling rumors and diseases, designing search engines, and understanding hierarchical organization of social and biological networks. Known methods range from node centralities, such as degree, closeness and betweenness, to diffusion-based processes, like PageRank and LeaderRank. Some of these methods already take into account the influences of a node’s neighbors but do not directly make use of the interactions among it’s neighbors. Local clustering is known to have negative impacts on the information spreading. We further show empirically that it also plays a negative role in generating local connections. Inspired by these facts, we propose a local ranking algorithm named ClusterRank, which takes into account not only the number of neighbors and the neighbors’ influences, but also the clustering coefficient. Subject to the susceptible-infected-recovered (SIR) spreading model with constant infectivity, experimental results on two directed networks, a social network extracted from delicious.com and a large-scale short-message communication network, demonstrate that the ClusterRank outperforms some benchmark algorithms such as PageRank and LeaderRank. Furthermore, ClusterRank can also be applied to undirected networks where the superiority of ClusterRank is significant compared with degree centrality and k-core decomposition. In addition, ClusterRank, only making use of local information, is much more efficient than global methods: It takes only 191 seconds for a network with about nodes, more than 15 times faster than PageRank. PMID:24204833

Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

Science.gov (United States)

Pflueger, Dane

2015-04-23

Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.
Advancement of the state system of accounting for mainframe to personal computer (PC) technology

International Nuclear Information System (INIS)

Proco, G.; Nardi, J.

1999-01-01

The advancement of the U.S. government's state system of accounting from a mainframe computer to a personal computer (PC) had been successfully completed. The accounting system, from 1965 until 1995 a mainframe application, was replaced in September 1995 by an accounting system employing local area network (LAN) capabilities and other state-of-the-art characteristics. The system is called the Nuclear Materials Management and Safeguards System (NMMSS), tracking nuclear material activities and providing accounting reports for a variety of government and private users. The uses of the system include not only the tracking of nuclear materials for international and domestic safeguards purposes but also serving to facilitate the government's resource management purposes as well. The system was converted to PC hardware and fourth generation software to improve upon the mainframe system. The change was motivated by the desire to have a system amenable to frequent modifications, to improve upon services to users and to reduce increasing operating costs. Based on two years of operating the new system, it is clear that these objectives were met. Future changes to the system are inevitable and the national system of accounting for nuclear materials has the technology base to meet the challenges with proven capability. (author)
Los Alamos MAWST software layered on Westinghouse Savannah River Company's nuclear materials accountability system

International Nuclear Information System (INIS)

Whitty, W.J.; Smith, J.E.; Davis, J.M. Jr.

1995-01-01

The Los Alamos Safeguards Systems Group's Materials Accounting With Sequential Testing (MAWST) computer program was developed to fulfill DOE Order 5633.3B requiring that inventory-difference control limits be based on variance propagation or any other statistically valid technique. Westinghouse Savannah River Company (WSRC) developed a generic computerized accountability system, NucMAS, to satisfy accounting and reporting requirements for material balance areas. NucMAS maintains the calculation methods and the measurement information required to compute nuclear material transactions in elemental and isotopic masses by material type code. The Safeguards Systems Group designed and implemented to WSRC's specifications a software interface application, called NucMASloe. It is a layered product for NucMAS that automatically formats a NucMAS data set to a format compatible with MAWST and runs MAWST. This paper traces the development of NucMASloe from the Software Requirements through the testing and demonstration stages. The general design constraints are described as well as the difficulties encountered on interfacing an external software product (MAWST) with an existing classical accounting structure (NucMAS). The lessons learned from this effort, the design, and some of the software are directly applicable to the Local Area Network Material Accountability System (LANMAS) being sponsored by DOE
Social networks and health: a systematic review of sociocentric network studies in low- and middle-income countries.

Science.gov (United States)

Perkins, Jessica M; Subramanian, S V; Christakis, Nicholas A

2015-01-01

In low- and middle-income countries (LMICs), naturally occurring social networks may be particularly vital to health outcomes as extended webs of social ties often are the principal source of various resources. Understanding how social network structure, and influential individuals within the network, may amplify the effects of interventions in LMICs, by creating, for example, cascade effects to non-targeted participants, presents an opportunity to improve the efficiency and effectiveness of public health interventions in such settings. We conducted a systematic review of PubMed, Econlit, Sociological Abstracts, and PsycINFO to identify a sample of 17 sociocentric network papers (arising from 10 studies) that specifically examined health issues in LMICs. We also separately selected to review 19 sociocentric network papers (arising from 10 other studies) on development topics related to wellbeing in LMICs. First, to provide a methodological resource, we discuss the sociocentric network study designs employed in the selected papers, and then provide a catalog of 105 name generator questions used to measure social ties across all the LMIC network papers (including both ego- and sociocentric network papers) cited in this review. Second, we show that network composition, individual network centrality, and network structure are associated with important health behaviors and health and development outcomes in different contexts across multiple levels of analysis and across distinct network types. Lastly, we highlight the opportunities for health researchers and practitioners in LMICs to 1) design effective studies and interventions in LMICs that account for the sociocentric network positions of certain individuals and overall network structure, 2) measure the spread of outcomes or intervention externalities, and 3) enhance the effectiveness and efficiency of aid based on knowledge of social structure. In summary, human health and wellbeing are connected through complex
Social Networks and Health: A Systematic Review of Sociocentric Network Studies in Low- and Middle-Income Countries

Science.gov (United States)

Perkins, Jessica M; Subramanian, S V; Christakis, Nicholas A

2015-01-01

In low- and middle-income countries (LMICs), naturally occurring social networks may be particularly vital to health outcomes as extended webs of social ties often are the principal source of various resources. Understanding how social network structure, and influential individuals within the network, may amplify the effects of interventions in LMICs, by creating, for example, cascade effects to non-targeted participants, presents an opportunity to improve the efficiency and effectiveness of public health interventions in such settings. We conducted a systematic review of PubMed, Econlit, Sociological Abstracts, and PsycINFO to identify a sample of 17 sociocentric network papers (arising from 10 studies) that specifically examined health issues in LMICs. We also separately selected to review 19 sociocentric network papers (arising from 10 other studies) on development topics related to wellbeing in LMICs. First, to provide a methodological resource, we discuss the sociocentric network study designs employed in the selected papers, and then provide a catalog of 105 name generator questions used to measure social ties across all the LMIC network papers (including both ego- and sociocentric network papers) cited in this review. Second, we show that network composition, individual network centrality, and network structure are associated with important health behaviors and health and development outcomes in different contexts across multiple levels of analysis and across distinct network types. Lastly, we highlight the opportunities for health researchers and practitioners in LMICs to 1) design effective studies and interventions in LMICs that account for the sociocentric network positions of certain individuals and overall network structure, 2) measure the spread of outcomes or intervention externalities, and 3) enhance the effectiveness and efficiency of aid based on knowledge of social structure. In summary, human health and wellbeing are connected through complex
Cash Advance Accounting: Accounting Regulations and Practices

Directory of Open Access Journals (Sweden)

Aristita Rotila

2012-12-01

Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.
THE MEASUREMENT ELECTROMAGNETIC INTERFERENCE IN THE REVERSE TRACTION NETWORK

Directory of Open Access Journals (Sweden)

T. M. Serdiuk

2009-09-01

Full Text Available The original automated method of measurement of electrical noise in the return electric-traction network is proposed. It is realized on the base of car-laboratory “Automatics, telemechanics and communication”. The mathematic model of return electric-traction network is developed to scientific bases of automated measurement. It allows us obtaining the mathematic expressions for change of voltage and current harmonics in the rail net and taking into account the inhomogeneity of lines for the following analytic determination of a source of electric noise.
Non-equilibrium mean-field theories on scale-free networks

International Nuclear Information System (INIS)

Caccioli, Fabio; Dall'Asta, Luca

2009-01-01

Many non-equilibrium processes on scale-free networks present anomalous critical behavior that is not explained by standard mean-field theories. We propose a systematic method to derive stochastic equations for mean-field order parameters that implicitly account for the degree heterogeneity. The method is used to correctly predict the dynamical critical behavior of some binary spin models and reaction–diffusion processes. The validity of our non-equilibrium theory is further supported by showing its relation with the generalized Landau theory of equilibrium critical phenomena on networks
Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

Science.gov (United States)

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…
Noise-Assisted Concurrent Multipath Traffic Distribution in Ad Hoc Networks

Science.gov (United States)

Murata, Masayuki

2013-01-01

The concept of biologically inspired networking has been introduced to tackle unpredictable and unstable situations in computer networks, especially in wireless ad hoc networks where network conditions are continuously changing, resulting in the need of robustness and adaptability of control methods. Unfortunately, existing methods often rely heavily on the detailed knowledge of each network component and the preconfigured, that is, fine-tuned, parameters. In this paper, we utilize a new concept, called attractor perturbation (AP), which enables controlling the network performance using only end-to-end information. Based on AP, we propose a concurrent multipath traffic distribution method, which aims at lowering the average end-to-end delay by only adjusting the transmission rate on each path. We demonstrate through simulations that, by utilizing the attractor perturbation relationship, the proposed method achieves a lower average end-to-end delay compared to other methods which do not take fluctuations into account. PMID:24319375
The Development of Accounting in Ireland - The accounts of Maynooth College 1795 - 1832

OpenAIRE

Creide O'Brien

1999-01-01

This paper adds to the knowledge of accounting in Ireland in the late eighteenth and early nineteenth centuries. Using original archival research, the development of Irish accounting practice is examined by reference to the accounts of Maynooth College during the period 1795 - 1832. The accounting system used in preparing the college's accounts was that of charge/discharge. This was a system of accounting which relied on single entry of transactions and dated from the Middle Ages. The main pu...
Anatomy of an online misinformation network.

Directory of Open Access Journals (Sweden)

Chengcheng Shao

Full Text Available Massive amounts of fake news and conspiratorial content have spread over social media before and after the 2016 US Presidential Elections despite intense fact-checking efforts. How do the spread of misinformation and fact-checking compete? What are the structural and dynamic characteristics of the core of the misinformation diffusion network, and who are its main purveyors? How to reduce the overall amount of misinformation? To explore these questions we built Hoaxy, an open platform that enables large-scale, systematic studies of how misinformation and fact-checking spread and compete on Twitter. Hoaxy captures public tweets that include links to articles from low-credibility and fact-checking sources. We perform k-core decomposition on a diffusion network obtained from two million retweets produced by several hundred thousand accounts over the six months before the election. As we move from the periphery to the core of the network, fact-checking nearly disappears, while social bots proliferate. The number of users in the main core reaches equilibrium around the time of the election, with limited churn and increasingly dense connections. We conclude by quantifying how effectively the network can be disrupted by penalizing the most central nodes. These findings provide a first look at the anatomy of a massive online misinformation diffusion network.
Battling Latency in Modern Wireless Networks

KAUST Repository

Showail, Ahmad

2018-05-15

Buffer sizing has a tremendous effect on the performance of Wi-Fi based networks. Choosing the right buffer size is challenging due to the dynamic nature of the wireless environment. Over buffering or ‘bufferbloat’ may produce unacceptable endto-end delays. On the other hand, small buffers may limit the performance gains that can be obtained with various IEEE 802.11n/ac enhancements, such as frame aggregation. We propose Wireless Queue Management (WQM), a novel, practical, and lightweight queue management scheme for wireless networks. WQM adapts the buffer size based on the wireless link characteristics and the network load. Furthermore, it accounts for aggregates length when deciding on the optimal buffer size. We evaluate WQM using our 10 nodes wireless testbed. WQM reduces the end-to-end delay by an order of magnitude compared to the default buffer size in Linux while achieving similar network throughput. Also, WQM outperforms state of the art bufferbloat solutions, namely CoDel and PIE. WQM achieves 7× less latency compared to PIE, and 2× compared to CoDel at the cost of 8% drop in goodput in the worst case. Further, WQM improves network fairness as it limits the ability of a single flow to saturate the buffers.
Anatomy of an online misinformation network

Science.gov (United States)

Wang, Lei; Jiang, Xinwen; Flammini, Alessandro; Ciampaglia, Giovanni Luca

2018-01-01

Massive amounts of fake news and conspiratorial content have spread over social media before and after the 2016 US Presidential Elections despite intense fact-checking efforts. How do the spread of misinformation and fact-checking compete? What are the structural and dynamic characteristics of the core of the misinformation diffusion network, and who are its main purveyors? How to reduce the overall amount of misinformation? To explore these questions we built Hoaxy, an open platform that enables large-scale, systematic studies of how misinformation and fact-checking spread and compete on Twitter. Hoaxy captures public tweets that include links to articles from low-credibility and fact-checking sources. We perform k-core decomposition on a diffusion network obtained from two million retweets produced by several hundred thousand accounts over the six months before the election. As we move from the periphery to the core of the network, fact-checking nearly disappears, while social bots proliferate. The number of users in the main core reaches equilibrium around the time of the election, with limited churn and increasingly dense connections. We conclude by quantifying how effectively the network can be disrupted by penalizing the most central nodes. These findings provide a first look at the anatomy of a massive online misinformation diffusion network. PMID:29702657
Anatomy of an online misinformation network.

Science.gov (United States)

Shao, Chengcheng; Hui, Pik-Mai; Wang, Lei; Jiang, Xinwen; Flammini, Alessandro; Menczer, Filippo; Ciampaglia, Giovanni Luca

2018-01-01

Massive amounts of fake news and conspiratorial content have spread over social media before and after the 2016 US Presidential Elections despite intense fact-checking efforts. How do the spread of misinformation and fact-checking compete? What are the structural and dynamic characteristics of the core of the misinformation diffusion network, and who are its main purveyors? How to reduce the overall amount of misinformation? To explore these questions we built Hoaxy, an open platform that enables large-scale, systematic studies of how misinformation and fact-checking spread and compete on Twitter. Hoaxy captures public tweets that include links to articles from low-credibility and fact-checking sources. We perform k-core decomposition on a diffusion network obtained from two million retweets produced by several hundred thousand accounts over the six months before the election. As we move from the periphery to the core of the network, fact-checking nearly disappears, while social bots proliferate. The number of users in the main core reaches equilibrium around the time of the election, with limited churn and increasingly dense connections. We conclude by quantifying how effectively the network can be disrupted by penalizing the most central nodes. These findings provide a first look at the anatomy of a massive online misinformation diffusion network.
Battling Latency in Modern Wireless Networks

KAUST Repository

Showail, Ahmad; Shihada, Basem

2018-01-01

Buffer sizing has a tremendous effect on the performance of Wi-Fi based networks. Choosing the right buffer size is challenging due to the dynamic nature of the wireless environment. Over buffering or ‘bufferbloat’ may produce unacceptable endto-end delays. On the other hand, small buffers may limit the performance gains that can be obtained with various IEEE 802.11n/ac enhancements, such as frame aggregation. We propose Wireless Queue Management (WQM), a novel, practical, and lightweight queue management scheme for wireless networks. WQM adapts the buffer size based on the wireless link characteristics and the network load. Furthermore, it accounts for aggregates length when deciding on the optimal buffer size. We evaluate WQM using our 10 nodes wireless testbed. WQM reduces the end-to-end delay by an order of magnitude compared to the default buffer size in Linux while achieving similar network throughput. Also, WQM outperforms state of the art bufferbloat solutions, namely CoDel and PIE. WQM achieves 7× less latency compared to PIE, and 2× compared to CoDel at the cost of 8% drop in goodput in the worst case. Further, WQM improves network fairness as it limits the ability of a single flow to saturate the buffers.
Network performance, hub connectivity potential, and competitive position of primary airports in Asia/Pacific region

NARCIS (Netherlands)

Matsumoto, H.; Veldhuis, J.; de Wit, J.; Burghouwt, G.

2008-01-01

Recently, hub-and-spoke network configurations are more and more developed in the Asia/Pacific region. In this paper, it is argued that the measurement of network performance in hub-and-spoke systems should take into account the quantity and quality of both direct and indirect connections. The
Leaders or Brokers? Potential Influencers in Online Parliamentary Networks

NARCIS (Netherlands)

Esteve Del Valle, Marc; Borge Bravo, Rosa

2017-01-01

The use of social media by parliamentarians is opening up a new communication arena. In Catalonia, where 85 percent of parliamentarians have a Twitter account, two questions emerge from this new social phenomenon. First, who are the opinion leaders of the parliamentarians’ online political networks,
Accounting organizing development tendencies

Directory of Open Access Journals (Sweden)

G.I. Lyakhovich

2017-12-01

Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.
Comparison of immunization strategies in geographical networks

Energy Technology Data Exchange (ETDEWEB)

Wang Bing; Aihara, Kazuyuki [Institute of Industrial Science, The University of Tokyo, Tokyo (Japan)] [ERATO Aihara Complexity Modelling Project, JST, Institute of Industrial Science, University of Tokyo, 4-6-1 Komaba, Meguro-ku, Tokyo, 153-8505 (Japan); Kim, Beom Jun, E-mail: beomjun@skku.ed [BK21 Physics Research Division and Department of Energy Science, Sungkyunkwan University, Suwon 440-746 (Korea, Republic of)] [Department of Computational Biology, School of Computer Science and Communication, Royal Institute of Technology, 100 44 Stockholm (Sweden)

2009-10-12

The epidemic spread and immunizations in geographically embedded scale-free (SF) and Watts-Strogatz (WS) networks are numerically investigated. We make a realistic assumption that it takes time which we call the detection time, for a vertex to be identified as infected, and implement two different immunization strategies: one is based on connection neighbors (CN) of the infected vertex with the exact information of the network structure utilized and the other is based on spatial neighbors (SN) with only geographical distances taken into account. We find that the decrease of the detection time is crucial for a successful immunization in general. Simulation results show that for both SF networks and WS networks, the SN strategy always performs better than the CN strategy, especially for more heterogeneous SF networks at long detection time. The observation is verified by checking the number of the infected nodes being immunized. We found that in geographical space, the distance preferences in the network construction process and the geographically decaying infection rate are key factors that make the SN immunization strategy outperforms the CN strategy. It indicates that even in the absence of the full knowledge of network connectivity we can still stop the epidemic spread efficiently only by using geographical information as in the SN strategy, which may have potential applications for preventing the real epidemic spread.

Comparison of immunization strategies in geographical networks

International Nuclear Information System (INIS)

Wang Bing; Aihara, Kazuyuki; Kim, Beom Jun

2009-01-01

The epidemic spread and immunizations in geographically embedded scale-free (SF) and Watts-Strogatz (WS) networks are numerically investigated. We make a realistic assumption that it takes time which we call the detection time, for a vertex to be identified as infected, and implement two different immunization strategies: one is based on connection neighbors (CN) of the infected vertex with the exact information of the network structure utilized and the other is based on spatial neighbors (SN) with only geographical distances taken into account. We find that the decrease of the detection time is crucial for a successful immunization in general. Simulation results show that for both SF networks and WS networks, the SN strategy always performs better than the CN strategy, especially for more heterogeneous SF networks at long detection time. The observation is verified by checking the number of the infected nodes being immunized. We found that in geographical space, the distance preferences in the network construction process and the geographically decaying infection rate are key factors that make the SN immunization strategy outperforms the CN strategy. It indicates that even in the absence of the full knowledge of network connectivity we can still stop the epidemic spread efficiently only by using geographical information as in the SN strategy, which may have potential applications for preventing the real epidemic spread.
Recent severe accident research synthesis of the major outcomes from the SARNET network

Energy Technology Data Exchange (ETDEWEB)

Van Dorsselaere, J.-P., E-mail: jean-pierre.van-dorsselaere@irsn.fr [Institut de Radioprotection et de Sûreté Nucléaire (IRSN), Saint-Paul-lez-Durance (France); Auvinen, A. [VTT Technical Research Centre, Espoo (Finland); Beraha, D. [Gesellschaft für Anlagen- und Reaktorsicherheit mbH (GRS), Köln (Germany); Chatelard, P. [Institut de Radioprotection et de Sûreté Nucléaire (IRSN), Saint-Paul-lez-Durance (France); Herranz, L.E. [Centro de Investigaciones Energéticas MedioAmbientales y Tecnológicas (CIEMAT), Madrid (Spain); Journeau, C. [Commissariat à l’Energie Atomique et aux Energies Alternatives (CEA), Paris (France); Klein-Hessling, W. [Gesellschaft für Anlagen- und Reaktorsicherheit mbH (GRS), Köln (Germany); Kljenak, I. [Jozef Stefan Institute (JSI), Ljubljana (Slovenia); Miassoedov, A. [Karlsruhe Institute of Technology (KIT), Karlsruhe (Germany); Paci, S. [University of Pisa, Pisa (Italy); Zeyen, R. [European Commission Joint Research Centre, Institute for Energy (JRC/IET), Petten (Netherlands)

2015-09-15

Highlights: • SARNET network of excellence integration mid-2013 in the NUGENIA Association. • Progress of knowledge on corium behaviour, hydrogen explosion and source term. • Further development of ASTEC integral code to capitalize knowledge. • Ranking of next R&D high priority issues accounting for international research. • Dissemination of knowledge through education courses and ERMSAR conferences. - Abstract: The SARNET network (Severe Accident Research NETwork of excellence), co-funded by the European Commission from 2004 to 2013, has allowed to significantly improve the knowledge on severe accidents and to disseminate it through courses and ERMSAR conferences. The major investigated topics, involving more than 250 researchers from 22 countries, were in- and ex-vessel corium/debris coolability, molten-core–concrete-interaction, steam explosion, hydrogen combustion and mitigation in containment, impact of oxidising conditions on source term, and iodine chemistry. The ranking of the high priority issues was updated to account for the results of recent international research and for the impact of Fukushima nuclear accidents in Japan. In addition, the ASTEC integral code was further developed to capitalize the new knowledge. The network has reached self-sustainability by integration in mid-2013 into the NUGENIA Association. The main activities and outcomes of the network are presented.
Recent severe accident research synthesis of the major outcomes from the SARNET network

International Nuclear Information System (INIS)

Van Dorsselaere, J.-P.; Auvinen, A.; Beraha, D.; Chatelard, P.; Herranz, L.E.; Journeau, C.; Klein-Hessling, W.; Kljenak, I.; Miassoedov, A.; Paci, S.; Zeyen, R.

2015-01-01

Highlights: • SARNET network of excellence integration mid-2013 in the NUGENIA Association. • Progress of knowledge on corium behaviour, hydrogen explosion and source term. • Further development of ASTEC integral code to capitalize knowledge. • Ranking of next R&D high priority issues accounting for international research. • Dissemination of knowledge through education courses and ERMSAR conferences. - Abstract: The SARNET network (Severe Accident Research NETwork of excellence), co-funded by the European Commission from 2004 to 2013, has allowed to significantly improve the knowledge on severe accidents and to disseminate it through courses and ERMSAR conferences. The major investigated topics, involving more than 250 researchers from 22 countries, were in- and ex-vessel corium/debris coolability, molten-core–concrete-interaction, steam explosion, hydrogen combustion and mitigation in containment, impact of oxidising conditions on source term, and iodine chemistry. The ranking of the high priority issues was updated to account for the results of recent international research and for the impact of Fukushima nuclear accidents in Japan. In addition, the ASTEC integral code was further developed to capitalize the new knowledge. The network has reached self-sustainability by integration in mid-2013 into the NUGENIA Association. The main activities and outcomes of the network are presented
Network Coding Opportunities for Wireless Grids Formed by Mobile Devices

DEFF Research Database (Denmark)

Nielsen, Karsten Fyhn; Madsen, Tatiana Kozlova; Fitzek, Frank

2008-01-01

Wireless grids have potential in sharing communication, computational and storage resources making these networks more powerful, more robust, and less cost intensive. However, to enjoy the benefits of cooperative resource sharing, a number of issues should be addressed and the cost of the wireless...... link should be taken into account. We focus on the question how nodes can efficiently communicate and distribute data in a wireless grid. We show the potential of a network coding approach when nodes have the possibility to combine packets thus increasing the amount of information per transmission. Our...... implementation demonstrates the feasibility of network coding for wireless grids formed by mobile devices....
ActuArial Accounting – A Branch of the Financial Accounting

OpenAIRE

Gheorghe V. Lepadatu; Doina Maria Tilea

2010-01-01

The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current c...
Enhanced just-in-time plus protocol for optical burst switching networks

Science.gov (United States)

Rodrigues, Joel J. P. C.; Gregório, José M. B.; Vasilakos, Athanasios V.

2010-07-01

We propose a new one-way resource reservation protocol for optical burst switching (OBS) networks, called Enhanced Just-in-Time Plus (E-JIT+). The protocol is described in detail, and its formal specification is presented, following an extended finite state machine approach. The performance evaluation of E-JIT+ is analyzed in comparison with other proposed OBS protocols (JIT+ and E-JIT) for the following network topologies: rings; degree-two, degree-three, and degree-four chordal rings; mesh-torus; NSFNET; ARPANET; FCCN-NET; and the European Optical Network. We evaluate and compare the performance of the different protocols in terms of burst loss probability, taking into account the most important OBS network parameters. It was shown that E-JIT+ performs better than available one-way resource reservation protocols for all the evaluated network topologies. Moreover, the scalability of E-JIT+ was observed, and when the network traffic increases, the burst loss probability also increases, leading to a worse network performance.
Bursting endemic bubbles in an adaptive network

Science.gov (United States)

Sherborne, N.; Blyuss, K. B.; Kiss, I. Z.

2018-04-01

The spread of an infectious disease is known to change people's behavior, which in turn affects the spread of disease. Adaptive network models that account for both epidemic and behavioral change have found oscillations, but in an extremely narrow region of the parameter space, which contrasts with intuition and available data. In this paper we propose a simple susceptible-infected-susceptible epidemic model on an adaptive network with time-delayed rewiring, and show that oscillatory solutions are now present in a wide region of the parameter space. Altering the transmission or rewiring rates reveals the presence of an endemic bubble—an enclosed region of the parameter space where oscillations are observed.
Disentangling bipartite and core-periphery structure in financial networks

International Nuclear Information System (INIS)

Barucca, Paolo; Lillo, Fabrizio

2016-01-01

A growing number of systems are represented as networks whose architecture conveys significant information and determines many of their properties. Examples of network architecture include modular, bipartite, and core-periphery structures. However inferring the network structure is a non trivial task and can depend sometimes on the chosen null model. Here we propose a method for classifying network structures and ranking its nodes in a statistically well-grounded fashion. The method is based on the use of Belief Propagation for learning through Entropy Maximization on both the Stochastic Block Model (SBM) and the degree-corrected Stochastic Block Model (dcSBM). As a specific application we show how the combined use of the two ensembles—SBM and dcSBM—allows to disentangle the bipartite and the core-periphery structure in the case of the e-MID interbank network. Specifically we find that, taking into account the degree, this interbank network is better described by a bipartite structure, while using the SBM the core-periphery structure emerges only when data are aggregated for more than a week.
A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

Science.gov (United States)

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…
Using FarmVille in an Introductory Managerial Accounting Course to Engage Students, Enhance Comprehension, and Develop Social Networking Skills

Science.gov (United States)

Krom, Cynthia L.

2012-01-01

This article explores the use of the free Zynga computer game FarmVille, which is played in conjunction with Facebook[R], to facilitate active learning in a managerial accounting course. Results indicate that it invokes an improved understanding of the accounting content, particularly among nonaccounting majors; a high level of student…
Textual analysis and machine leaning: Crack unstructured data in finance and accounting

Directory of Open Access Journals (Sweden)

Li Guo

2016-09-01

Full Text Available In finance and accounting, relative to quantitative methods traditionally used, textual analysis becomes popular recently despite of its substantially less precise manner. In an overview of the literature, we describe various methods used in textual analysis, especially machine learning. By comparing their classification performance, we find that neural network outperforms many other machine learning techniques in classifying news category. Moreover, we highlight that there are many challenges left for future development of textual analysis, such as identifying multiple objects within one single document.
Risk measures on networks and expected utility

International Nuclear Information System (INIS)

Cerqueti, Roy; Lupi, Claudio

2016-01-01

In reliability theory projects are usually evaluated in terms of their riskiness, and often decision under risk is intended as the one-shot-type binary choice of accepting or not accepting the risk. In this paper we elaborate on the concept of risk acceptance, and propose a theoretical framework based on network theory. In doing this, we deal with system reliability, where the interconnections among the random quantities involved in the decision process are explicitly taken into account. Furthermore, we explore the conditions to be satisfied for risk-acceptance criteria to be consistent with the axiomatization of standard expected utility theory within the network framework. In accordance with existing literature, we show that a risk evaluation criterion can be meaningful even if it is not consistent with the standard axiomatization of expected utility, once this is suitably reinterpreted in the light of networks. Finally, we provide some illustrative examples. - Highlights: • We discuss risk acceptance and theoretically develop this theme on the basis of network theory. • We propose an original framework for describing the algebraic structure of the set of the networks, when they are viewed as risks. • We introduce the risk measures on networks, which induce total orders on the set of networks. • We state conditions on the risk measures on networks to let the induced risk-acceptance criterion be consistent with a new formulation of the expected utility theory.
Forming of the regional core transport network taking into account the allocation of alternative energy sources based on artificial intelligence methods

OpenAIRE

Marina ZHURAVSKAYA; Vladimir TARASYAN

2014-01-01

In the modern world the alternative energy sources, which considerably depend on a region, play more and more significant role. However, the transition of regions to new energy sources lead to the change of transport and logistic network configuration. The formation of optimal core transport network today is a guarantee of the successful economic development of a region tomorrow. The present article studies the issue of advanced core transport network development in a region based on the ...
A Harmonious Accounting Duo?

Science.gov (United States)

Schapperle, Robert F.; Hardiman, Patrick F.

1992-01-01

Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…
Maximum Parsimony on Phylogenetic networks

Science.gov (United States)

2012-01-01

Background Phylogenetic networks are generalizations of phylogenetic trees, that are used to model evolutionary events in various contexts. Several different methods and criteria have been introduced for reconstructing phylogenetic trees. Maximum Parsimony is a character-based approach that infers a phylogenetic tree by minimizing the total number of evolutionary steps required to explain a given set of data assigned on the leaves. Exact solutions for optimizing parsimony scores on phylogenetic trees have been introduced in the past. Results In this paper, we define the parsimony score on networks as the sum of the substitution costs along all the edges of the network; and show that certain well-known algorithms that calculate the optimum parsimony score on trees, such as Sankoff and Fitch algorithms extend naturally for networks, barring conflicting assignments at the reticulate vertices. We provide heuristics for finding the optimum parsimony scores on networks. Our algorithms can be applied for any cost matrix that may contain unequal substitution costs of transforming between different characters along different edges of the network. We analyzed this for experimental data on 10 leaves or fewer with at most 2 reticulations and found that for almost all networks, the bounds returned by the heuristics matched with the exhaustively determined optimum parsimony scores. Conclusion The parsimony score we define here does not directly reflect the cost of the best tree in the network that displays the evolution of the character. However, when searching for the most parsimonious network that describes a collection of characters, it becomes necessary to add additional cost considerations to prefer simpler structures, such as trees over networks. The parsimony score on a network that we describe here takes into account the substitution costs along the additional edges incident on each reticulate vertex, in addition to the substitution costs along the other edges which are
76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Science.gov (United States)

2011-02-16

... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...
Accounting and strategising

DEFF Research Database (Denmark)

Jørgensen, Brian; Messner, Martin

2010-01-01

This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...
Hydrologic behavior of fracture networks

International Nuclear Information System (INIS)

Long, J.C.S.; Endo, H.K.; Karasaki, K.; Pyrak, L.; MacLean, P.; Witherspoon, P.A.

1985-01-01

This paper reviews recent research on the nature of flow and transport in discontinuous fracture networks. The hydrologic behavior of these networks has been examined using two- and three-dimensional numerical models. The numerical models represent random realizations of fracture networks based on statistical field measurements of fracture geometry and equivalent hydraulic aperture. The authors have compared the flux and mechanical transported behavior of these networks to the behavior of equivalent continua. In this way they were able to determine whether a given fracture network could be modeled as an equivalent porous media in both flux and advective transport studies. They have examined departures from porous media behavior both as a function of interconnectivity and heterogeneity. Parameter studies have revealed behavior patterns such as: given a fracture frequency that can be measured in the field, porous media like behavior and the magnitude of permeability are both enhanced if the fractures are longer and the standard deviation of fracture permeabilities is smaller. The behavior of well tests in fractured networks has been modeled and compared to a new analytical well test solution which accounts for the early time dominance of the fractures intersecting the well. Finally, a three-dimensional fracture flow model has been constructed which assumes fractures are randomly located discs. This model has been constructed which assumes fractures are randomly located discs. This model uses a semi-analytical solution for flow such that it is relatively easy to use the model as a tool for stochastic analysis. 13 references, 12 figures
Decentralized Group Sparse Beamforming for Multi-Cloud Radio Access Networks

KAUST Repository

Dhifallah, Oussama Najeeb; Dahrouj, Hayssam; Al-Naffouri, Tareq Y.; Alouini, Mohamed-Slim

2015-01-01

, each serving a pre-known set of single-antenna users. To account for both inter- cloud and intra-cloud interference, the paper considers the problem of minimizing the total network power consumption subject to quality of service constraints, by jointly
Modeling cellular networks in fading environments with dominant specular components

KAUST Repository

Alammouri, Ahmad; Elsawy, Hesham; Salem, Ahmed Sultan; Di Renzo, Marco; Alouini, Mohamed-Slim

2016-01-01

to the Nakagami-m fading in some special cases. However, neither the Rayleigh nor the Nakagami-m accounts for dominant specular components (DSCs) which may appear in realistic fading channels. In this paper, we present a tractable model for cellular networks

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