بایگانی برچسب برای: مدیریت

Teaching managerial responsibilities for internal[taliem.ir]

Teaching managerial responsibilities for internal controls: Perception gaps between accounting and management professors

An organization needs a proper managerial tone to maintain a sound control environment.
The relation between earnings management and financial statement fraud[taliem.ir]

The relation between earnings management and financial statement fraud

This paper provides new evidence on the characteristics of firms that commit financial statement fraud. We examine how previous earnings management impacts the likelihood that a firm will commit financial statement fraud and in doing so develop three new fraud predictors. Using a sample of 54 fraud and 54 nonfraud firms, we find that fraud firms are more likely to have managed earnings in prior years and that earnings management in prior years is associated with a higher likelihood that firms that meet or beat analyst forecasts or that inflate revenue are committing fraud. We further find that fraud firms are more likely to meet or beat analyst forecasts and inflate revenue than non-fraud firms are even when there is no evidence of prior earnings management. This paper contributes to the fraud detection literature and the earnings management literature, and can help practitioners and regulators develop better fraud detection models.
An expert system hybrid architecture to support experiment[taliem.ir]

An expert system hybrid architecture to support experiment management

Specific expert systems are used for supporting, speeding-up and adding precision to in silico experimentation in many domains. In particular, many experimentalists exhibit a growing interest in workflow management systems for making a pipeline of experiments. Unfortunately, these type of systems does not integrate a systematic approach or a support component for the workflow composition/reuse. For this reason, in this paper we propose a knowledge-based hybrid architecture for designing expert systems that are able to support experiment management. This architecture defines a reference cognitive space and a proper ontology that describe the state of a problem by means of three different perspectives at the same time: procedural, declarative and workflow-oriented. In addition, we introduce an instance of our architecture, in order to demonstrate the features of the proposed work. In particular, we model a bioinformatics case study, according to the proposed hybrid architecture guidelines, in order to explain how to design and integrate required knowledge into an interactive system for composition and running of scientific workflows.
A Secure Cloud Computing Based Framework[taliem.ir]

A Secure Cloud Computing Based Framework for Big Data Information Management of Smart Grid

Smart grid is a technological innovation that improves efficiency, reliability, economics, and sustainability of electricity services. It plays a crucial role in modern energy infrastructure. The main challenges of smart grids, however, are how to manage different types of front-end intelligent devices such as power assets and smart meters efficiently; and how to process a huge amount of data received from these devices. Cloud computing, a technology that provides computational resources on demands, is a good candidate to address these challenges since it has several good properties such as energy saving, cost saving, agility, scalability, and flexibility. In this paper, we propose a secure cloud computing based framework for big data information management in smart grids, which we call “Smart-Frame.” The main idea of our framework is to build a hierarchical structure of cloud computing centers to provide different types of computing services for information management and big data analysis. In addition to this structural framework, we present a security solution based on identity-based encryption, signature and proxy re-encryption to address critical security issues of the proposed framework.
Design and development of logistics workflow systems for demand[taliem.ir]

Design and development of logistics workflow systems for demand management with RFID

This paper discusses demand and supply chain management and examines how artificial intelligence techniques and RFID technology can enhance the responsiveness of the logistics workflow. This proposed system is expected to have a significant impact on the performance of logistics networks by virtue of its capabilities to adapt unexpected supply and demand changes in the volatile marketplace with the unique feature of responsiveness with the advanced technology, Radio Frequency Identification (RFID). Recent studies have found that RFID and artificial intelligence techniques drive the development of total solution in logistics industry. Apart from tracking the movement of the goods, RFID is able to play an important role to reflect the inventory level of various distribution areas. In today’s globalized industrial environment, the physical logistics operations and the associated flow of information are the essential elements for companies to realize an efficient logistics workflow scenario. Basically, a flexible logistics workflow, which is characterized by its fast responsiveness in dealing with customer requirements through the integration of various value chain activities, is fundamental to leverage business performance of enterprises. The significance of this research is the demonstration of the synergy of using a combination of advanced technologies to form an integrated system that helps achieve lean and agile logistics workflow .