Management Accounting

Das öffentliche Rechnungswesen ist sowohl national als auch international von Mischformen und Kombinationen unterschiedlicher öffentlicher Rechnungslegungsstile geprägt, sodass ein äußerst heterogenes Bild entsteht. Die Arbeit untersucht vor diesem Hintergrund die Ausgestaltung eines sachgerechten öffentlichen Rechnungslegungssystems unter Berücksichtigung der staatlichen Besonderheiten sowie des zugrunde liegenden Sinn und Zwecks der öffentlichen Rechnungslegung. Die Analyse basiert auf einer kritischen Würdigung der Übernahme von privatwirtschaftlichen Konzepten im öffentlichen Bereich und verdeutlicht die dabei auftretenden Probleme. Theresa Ummenhofer stellt ihren eigenen Modellvorschlag zur zweckadäquaten Abbildung öffentlicher Geschäftsvorfälle vor.

This book aims at an innovative approach within the framework of convex analysis and optimization, based on an in-depth study of the behavior and properties of the supremum of families of convex functions. It presents an original and systematic treatment of convex analysis, covering standard results and improved calculus rules in subdifferential analysis. The tools supplied in the text allow a direct approach to the mathematical foundations of convex optimization, in particular to optimality and duality theory. Other applications in the book concern convexification processes in optimization, non-convex integration of the Fenchel subdifferential, variational characterizations of convexity, and the study of Chebychev sets. At the same time, the underlying geometrical meaning of all the involved concepts and operations is highlighted and duly emphasized. A notable feature of the book is its unifying methodology, as well as the novelty of providing an alternative or complementary viewto the traditional one in which the discipline is presented to students and researchers. This textbook can be used for courses on optimization, convex and variational analysis, addressed to graduate and post-graduate students of mathematics, and also students of economics and engineering. It is also oriented to provide specific background for courses on optimal control, data science, operations research, economics (game theory), etc. The book represents a challenging and motivating development for those experts in functional analysis, convex geometry, and any kind of researchers who may be interested in applications of their work.

This textbook introduces systems science as an entry point to present a basic introduction to research models and methods in management science (operation research). This textbook selects the classic quantitative models and methods as well as rich cases and detailed examples, which are suitable for students with a certain management and economics knowledge for further study, and helps to develop the abilities of using the basic models in real life.

This edited book addresses the challenges in managing the operations and supply chain of organizations in the era of internet of things and Industry 4.0. It presents cutting edge research on real world operations related problems, in-depth analyses, and relevant managerial implications. Wide variety of solution approaches such as quantitative, quantitative, and simulations are presented in the context of managing the operations and supply chains. Consisting of selected papers from the XXIII Annual International Conference of Society of Operations Management, this volume is part of a two volume series with the other book consisting of chapters on quantitative decision making. This edited book covers various quantitative models on operations and supply chain management such as inventory optimization, machine learning-operations research integrated model for healthcare systems, game-theoretic analysis of review strategies in truthful information sharing, design of contracts insupply chains, supply chain optimization, inventory routing, and shop floor scheduling. In addition to the quantitative models, several innovative heuristics are proposed for different problems. This book explores qualitative models on improving the performance of small and medium enterprises and petroleum industries and a simulation model for staff allocation in the information technology industry. Finally, this book provides review articles on vaccine supply chains and behavioral operations management.The book throws light on the emerging trends in the use of analytics, optimization, and simulation tools and empirical analysis to improve the performance of operations and supply chains of organizations. It will serve as an essential resource for practitioners, students, faculty members and scholars in operations management and related areas to gain knowledge and pursue high quality research on developments in areas such as managing the resource management andthe solution methodology---innovative tools employed in addressing the real world problems and the different optimization techniques.

This book covers sustainable development in smart society's 5.0 using data analytics. The data analytics is the approach of integrating diversified heterogeneous data for predictive analysis to accredit innovation, decision making, business analysis, and strategic decision making. The data science brings together the research in the field of data analytics, online information analytics, and big data analytics to synthesize issues, challenges, and opportunities across smart society 5.0. Accordingly, the book offers an interesting and insightful read for researchers in the areas of decision analytics, cognitive analytics, big data analytics, visual analytics, text analytics, spatial analytics, risk analytics, graph analytics, predictive analytics, and analytics-enabled applications.

Der Band beschreibt den Einfluss technologischen Wandels auf Konzepte zur Unternehmensberichterstattung, auf Unternehmensebene sowie auf regulatorische Entwicklungen. Dabei wird das sozialwissenschaftliche Konstrukt technologischen Wandels als vielschichtiger sozioökonomischer Einflussfaktor charakterisiert. Vor dem Hintergrund der zunehmenden Bedeutung nichtfinanzieller Informationen und insbesondere deren Integration in die Unternehmenssteuerung und -berichterstattung, der Digitalisierung von Informationen sowie sich ändernder regulatorischer Anforderungen zeigt der Autor eine weiterhin bestehende Relevanz für die eXtensible Business Reporting Language (XBRL) auf. Die im Rahmen der Arbeit präsentierten Wege sowie die sich hieraus ergebenden, dargestellten Möglichkeiten der Konvergenz aus XBRL und integrierter Berichterstattung liefern Ansatzpunkte für eine digitalisierte Weiterentwicklung der Unternehmensberichterstattung und regen zur weiteren Auseinandersetzung auf politisch-institutioneller, wissenschaftlicher und praxisorientierter Ebene an.

Dem gestiegenen Wettbewerbsdruck begegnen die Unternehmen - neben Rationalisierungs- und Differenzierungsmaßnahmen - vor allem durch Kundenbindung. Eine zentrale Rolle spielt hierbei die Ausweitung und kundenindividuelle Gestaltung von Dienstleistungsangeboten. Die modellbasierte Entwicklung und kontinuierliche Verbesserung von Dienstleistungen gewinnen daher immer mehr an Bedeutung. Der Band gibt einen Überblick über die hierbei einsetzbaren Methoden und zeigt zukünftige Entwicklungsperspektiven auf. Die zahlreichen Beispiele, die unterschiedlichen Branchen entstammen, fokussieren einerseits Modelle zur Dienstleistungsentwicklung und -erbringung und andererseits Modelle von Informationssystemen, welche die Entwicklung und/oder die Erbringung von Dienstleistungen unterstützen. Sie betrachten alle Lebenszyklusphasen von Dienstleistungen sowie alle "Dimensionen" des Dienstleistungsbegriffs, die eine Basis zur Entwicklung von Ressourcen-, Prozess- und Produktmodellen darstellen.

Der Controlling-Gedanke erreicht allmählich auch die Distribution. Das Werk analysiert die strategischen Gestaltungspotentiale des Distributionscontrolling, entwickelt Instrumente zu seiner Durchführung und zeigt Kostensenkungspotentiale in der Distribution auf.

In diesem Buch wird das in Band 1 entwickelte revidierte Simplexverfahren an die besondere Struktur von Optimierungsaufgaben angepaßt, deren Zielsetzung in der Ermittlung kostenminimaler Flüsse in gerichteten Graphen besteht. Die Implementierung des Verfahrens wird ausführlich diskutiert. Ausgehend von einer so entstehenden graphentheoretischen Version des Simplexverfahrens werden weite re kombinatorische Verfahren vorgestellt, deren Darstellung und B egründung auf ausschließlich graphentheoretischen Methoden beruht .Über ein Studium kürzester Wege in Graphen werden die Grundlagen der Terminplanung (Netzplantechnik) erarbeitet und danach die vor gestellten Methoden zu einem Verfahren der Kostenplanung (Netzpla ntechnik) zusammengefügt. Den Abschluß bilden Betrachtungen zu Re ihenfolgeproblemen.Das Buch ist methodenorientiert; es versucht exemplarisch, in die Denk- und Arbeitsweise der Optimierung in Graphen einzuführen. D abei werden die Verfahren strikt algorithmisiert; die Umsetzung d er Verfahren in ausführbare Programme ist ein richtungsgebender G esichtspunkt.

This textbook teaches methods of data analytics for technical reliability analyses and risk prognosis on the basis of probabilistics, statistics and modelling. The methods of Reliability Engineering are applied in the elementary phases of the product emergence process (concept and series development, production) as well as during the field use of technical products. This book contains a detailed outline of the basics of statistics, graphical visualisation and calculation methods. Numerous case studies are discussed, representing typical tasks of the engineer in reliability analysis during development/production as well as during the assessment of field damages. The target groups are thus both engineering students and practitioning engineers who deal with technical reliability in the context of the development and manufacturing of complex technical products as well as field data analyses. The presentation of the methods and procedures of Reliability Engineering follows theguideline "theory-guided - practice-oriented", so that this book can be used both as a reference work and as a textbook.

This book includes high quality research papers submitted at the 2022 "Four Session (ICFIE, ICORG, GDORS, CGHMORS) Celebration" Joint International Conference held on December 28, 2022 and the online meeting of the Fuzzy Information and Engineering Branch of the China Operations Research Society on September 17, 2022. It covers topics in the fields of certainty, stochastic uncertainty, and fuzzy uncertainty, including computer science and mathematics, operations research and control, artificial intelligence, information and engineering technology, barrier-free communication for people with disabilities, digital logistics and knowledge representation, medical applications, queuing theory and game theory, algorithms and optimization methods. The book is a valuable reference book for scholars, engineers, management professionals, and graduate, undergraduate, and vocational students interested in computer science, mathematics, and fuzzy mathematics and operations research, as well as their applications in information technology and engineering.

This book provides a systematic presentation of the major results in the field of the theory of k-out-of-n systems obtained in recent years and their applications for the reliability assessment of high-altitude unmanned platforms. Mathematical models, methods, and algorithms, presented in the book, will make a significant contribution to the development of reliability theory and the theoretical foundations of unmanned UAV-based aerial communications networks in the framework of the concept of creating the 5G and beyond networks. The book gives a description of new mathematical methods and approaches (based on decomposable semi-regenerative processes, simulation and machine learning methods, and inventory models) to the study of the complex k-out-of-n systems, which makes it possible to carry out numerical calculations of reliability indicators. Organized into five chapters, each chapter begins with a summary of the main definitions andresults contained in the chapter. The content of this book is based on the original results developed by the authors, many of which appear for the first time in book form.

Part 1: Artificial Intelligence.- 1. Application of Artificial Intelligence and Big Data for Fighting COVID-19 Pandemic.- 2. An IOT-Based COVID-19 Detector Using K-Nearest Neighbour.- 3. Predictive Analytics for Early Detection of COVID-19 by Fuzzy Logic.- 4. Role of Artificial Intelligence in Diagnosis of Covid-19 Using CT-Scan.- 5. Predicting the Pandemic Effect of COVID 19 on the Nigeria Economic, Crude Oil as a Measure Parameter Using Machine Learning.- Part II: Forecasting Techniques.- 6. Time Series Analysis and Forecast of COVID19 Pandemic.- 7. Forecasting COVID-19 pandemic with machine learning models in Nigeria.- 8. Nigerian COVID-19 Incidence Modelling and Forecasting with Univariate Time Model.- 9. Predicting the Spread of COVID-19 in Africa Using Facebook Prophet, Polynomial Regression and SIR Model.- 10. Comparing Predictive Accuracy of COVID-19 Prediction Models: A Case Study.- Part 3: Social Sciences.- 11. Akaike's Information Criteria (AIC) Algorithm for the Student Entrepreneurial Intention in Covid-19 Pandemic.- 12. Sentiment Analysis for COVID vaccinations using Twitter - Text Clustering of Positive and Negative Sentiments.- 13. Participation and Active Contribution of Private Universities in the Prevention of the COVID-19 Pandemic Transmission.- 14. Effects on Mental Health by the Coronavirus Disease 2019 (COVID-19) Pandemic Outbreak.- 15. Multimodal Analysis of Cognitive and Social Psychology Effects of COVID 19 Victims.- 16. Public Transport Passenger's Density Estimation Tool for Supporting Policy Responses for COVID-19.- Part 4: Optimization Techniques.- 17. A Generalized Model for Scheduling Multi-Objective Multiple Shuttle Ambulance Vehicles to Evacuate COVID-19 Quarantine Cases.- 18. Hyper-Parameters Optimization of Deep Convolutional Neural Network for Detecting COVID-19 Using Differential Evolution.- Part 5: Data Science.- 19. Quality Design for COVID-19 Pandemic: Web Scraping Technique on Text Comments and Quality Ratings Using MultipleOnline Sources.- 20. Data Science Models for Short-Term Forecast of Covid-19 Spread in Nigeria.- Part 6: COVID-19 Detection.- 21. Attention based Residual Learning Network for COVID-19 Detection Using Chest CT Images.- 22. COVID-19 Face Mask Detection Using CNN and Transfer Learning.- 23. LASSO-DT Based Classification Technique for Discovery of COVID-19 Disease Using Chest X-Ray Images.- Part 7: Economy.- 24. Economic Policies for the COVID-19 Pandemic: Lessons from the Great Recession.- 25. QOL Barometer for the Wellbeing of Citizens: Leverages during Critical Emergencies & Pandemic Disasters.

Für diesen Titel ist noch kein Beschreibungstext vorhanden.

This book covers recent research advances, methods and techniques, applications and projects in financial analytics, with a focus on the effects of the health crisis on banking activities and financial engineering. It explores the latest developments in banking regulation, banking and financial systems, financial engineering, and corporate finance in order to provide financial analytics that assess financial stability and sustainability. Written for researchers and practitioners alike, the book is intended to promote stimulating scientific exchanges, ideas and experiences in the field of financial analytics for economics and management.

This second edition systematically presents the underlying theory, model development, and applications of network Data Envelopment Analysis (DEA). It discusses the models used to measure the efficiency of systems in specific network structures and introduces readers to the latest applications. It demonstrates how the "network DEA" approach helps identify and manage the specific components that cause inefficiencies in the overall system. The existing models for measuring the efficiency of systems in specific network structures are also discussed, and the relationships between system efficiency and component efficiency are explored. Moreover, the book provides an advanced exposition on performance evaluation of systems with network structures. It explores the networked nature of most production and operation systems, and explains why network analyses are necessary. Accordingly, the book will inspire new research and applications based on the state of the art. In this new edition, the latest research advances and discoveries are discussed. Two new chapters on Linkage Efficiency and External and Internal Evaluations have been added. This book is mainly aimed at researchers and graduate students who are interested in performance evaluation, DEA, and multi-criteria decision analysis. Practitioners who want to measure the performance of production, operation, or any type of decision-making units will also find it useful.