Ethics and taxation : a cross-national comparison of UK and Turkish firms

This paper investigates responses to tax related ethical issues facing busines

A usage coverage based approach for assessing product family design

En adoptant un point de vue utilitariste du consommateur sur certains produits orientés service, nous avons d'abord contribué à la proposition d un modèle de contextes d usage que se doit de couvrir au mieux un produit. Le modèle conduit à une meilleure intégration des analyses de marketing et d ingénierie de la conception amenant à une optimisation d'un produit paramétré plus orientée vers les besoins du marché ou à un meilleur étagement d'une famille de produits. Nous proposons une série d'indices qui révèlent l'adéquation entre les usages couverts par un produit de dimensions données ou une famille de produits donnée avec un espace d'usages cible qu il s agit de couvrir dans sa totalité ou en partie mais d'une manière suffisamment dominante par rapport à la concurrence. En premier lieu, l'indice de couverture d usage (UCI) pour un produit unique est introduit par la cartographie du produit relativement à un ensemble d utilisateurs représentatifs définis par des usages attendus. Sur cette base, l'UCI pour une famille de produits est construite pour évaluer la composition de la famille et la redondance des produits qui la composent. Les avantages par rapport à la traditionnelle estimation de la demande en marketing sont de réduire la complexité de l'enquête et de l'analyse des données et de pouvoir estimer le niveau de compétitivité d une offre innovante sans nécessiter de retour d expérience du marché. Nous expérimentons nos propositions sur un problème de reconception d une famille de scies sauteuses. L'approche proposée permet d'évaluer l'adaptabilité, pour une famille de produits de tailles croissantes, à divers scénarios dans le contexte d'usage d'un marché cible. Les concepteurs peuvent s'appuyer sur les résultats pour éliminer les produits redondants au sein d'une famille. Des configurations de produits de tailles croissantes peuvent aussi être rapidement simulées et comparées de manière à aboutir à une famille minimale de produits idéalement étagée.Adopting a utilitarian viewpoint of consumers on some service-oriented goods, we have first contributed to the proposal of a usage contexts model that a product should cover at most. The model leads to a higher integration of design engineering and marketing analyses which results in a more market-oriented optimization of a parameterized product or a better sampling of a product family. We propose a series of usage coverage indices that reveal the adequacy of a dimensioned product or a given product family to a targeted usage space to cover in its whole or for a part but sufficiently in a dominant way compared to competing products. First, the Usage Coverage Index (UCI) for single product is introduced by mapping the given product with a set of representative users defined by expected usages. On that basis, the UCI for a product family is constructed to evaluate the composition and redundancy of the family. The advantage compared to traditional demand estimation in marketing research is to reduce the complexity of survey and data analysis and to assess the competitiveness level of an innovative service offer without needing any return of experience from the market. We experiment our proposals on a jigsaw product family redesign problem. The proposed analysis approach helps to evaluate the adaptability, for a given scale-based product family, to diverse usage context scenarios in a target market. Designers can rely on the results to filter out redundant products within a family. Scale-based configurations of the products can also be rapidly simulated and compared to find out an appropriate sampled series of products.CHATENAY MALABRY-Ecole centrale (920192301) / SudocSudocFranceF

DAG-Based Attack and Defense Modeling: Don't Miss the Forest for the Attack Trees

This paper presents the current state of the art on attack and defense modeling approaches that are based on directed acyclic graphs (DAGs). DAGs allow for a hierarchical decomposition of complex scenarios into simple, easily understandable and quantifiable actions. Methods based on threat trees and Bayesian networks are two well-known approaches to security modeling. However there exist more than 30 DAG-based methodologies, each having different features and goals. The objective of this survey is to present a complete overview of graphical attack and defense modeling techniques based on DAGs. This consists of summarizing the existing methodologies, comparing their features and proposing a taxonomy of the described formalisms. This article also supports the selection of an adequate modeling technique depending on user requirements

Multi-process modelling approach to complex organisation design

Present day markets require manufacturing enterprises (MEs) to be designed and run in a flexibly structured yet optimised way. However, contemporary approaches to ME engineering do not enable this requirement to capture ME attributes such that suitable processes, resource systems and support services can be readily implemented and changed. This study has developed and prototyped a model-driven environment for the design, optimisation and control of MEs with an embedded capability to handle various types of change. This so called Enriched-Process Modelling (E-MPM) Environment can support the engineering of strategic, tactical and operational processes and comprises two parts: (1) an E-MPM Method that informs, structures, and guides modelling activities required at different stages of ME systems design; and (2) an E-MPM Modelling Framework that specifies interconnections between modelling concepts necessary for the design and run time operation of ME systems. [Continues.

Workshop NotesInternational Workshop ``What can FCA do for Artificial Intelligence?'' (FCA4AI 2015)

International audienceThis volume includes the proceedings of the fourth edition of the FCA4AI --What can FCA do for Artificial Intelligence?-- Workshop co-located with the IJCAI 2015 Conference in Buenos Aires (Argentina). Formal Concept Analysis (FCA) is a mathematically well-founded theory aimed at data analysis and classification. FCA allows one to build a concept lattice and a system of dependencies (implications) which can be used for many AI needs, e.g. knowledge discovery, learning, knowledge representation, reasoning, ontology engineering, as well as information retrieval and text processing. There are many ``natural links'' between FCA and AI, and the present workshop is organized for discussing about these links and more generally for improving the links between knowledge discovery based on FCA and knowledge management in artificial intelligence