91,970 research outputs found

    Adaptive development and maintenance of user-centric software systems

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    A software system cannot be developed without considering the various facets of its environment. Stakeholders – including the users that play a central role – have their needs, expectations, and perceptions of a system. Organisational and technical aspects of the environment are constantly changing. The ability to adapt a software system and its requirements to its environment throughout its full lifecycle is of paramount importance in a constantly changing environment. The continuous involvement of users is as important as the constant evaluation of the system and the observation of evolving environments. We present a methodology for adaptive software systems development and maintenance. We draw upon a diverse range of accepted methods including participatory design, software architecture, and evolutionary design. Our focus is on user-centred software systems

    A Genetic Programming Approach to Geometrical Digital Content Modeling in Web Oriented Applications

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    The paper presents the advantages of using genetic techniques in web oriented problems. The specific area of genetic programming applications that paper approaches is content modeling. The analyzed digital content is formed through the accumulation of targeted geometrical structured entities that have specific characteristics and behavior. The accumulated digital content is analyzed and specific features are extracted in order to develop an analysis system through the use of genetic programming. An experiment is presented which evolves a model based on specific features of each geometrical structured entity in the digital content base. The results show promising expectations with a low error rate which provides fair approximations related to analyzed geometrical structured entities.Genetic Algorithm, Genetic Programming, Fitness, Geometrical Structured Entities, Analysis

    EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD

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    This article focuses on cost analysis and specific tools of Activity-Based Costing(ABC) method. After presenting the main categories of operating costs of ABC method it isswitching to presenting the most important tools for monitoring and measuring performance, suchas the dashboard, balanced scorecard, benchmarking etc. Components and benefits and thepresentation of these situations are highlighted. The article ends with the conclusions of authorsabout analysis of these instruments also the advantages of them, the authors advocating the use ofthese types, since they represent advanced cases of analysis of performance derived from an assetthat unit would be successfully applied in Romania.dashboard, balanced scorecard, benchmarking, Activity-Based Costing, performance.

    Assessment of risks in conditions of provision of security of economic activities of organizations

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    The study of the evolution of the economic security of the business entity has shown that at the present stage of economic development it is important to consider the factors of influence on economic security, in particular: the effectiveness of management, personnel and financial safety, a strategic approach to the functioning of the communication system of protection, taking into account the evolution of security and active search for innovative modern domains of development of industrial organizations and increase of the responsibility of performers for the consequences of their work. This allows to reduce the risk of loss of economic safety of the business entity. It was argued that innovative conceptualization of risk as a probable threat of losses lies within the scope of activity of managers of various units and has features of probable economic and objective-subjective nature, as well as a wide range of variability of the impact on the issues of economic safety and is conditioned by the dynamic development of important societal significant economic processes at the global and national levels, which ultimately contributes to enhancement of the organization’s competitive advantages

    The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part).

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    Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos. Asimismo se propone estudiar los fenómenos históricos experimentados por la contabilidad china en el transcurso de los años, y evaluar comparativa y críticamente los efectos culturales de los mismos con las transformaciones políticas y económicas que han tenido influencia en el desarrollo de la contabilidad China. This paper attempts to argue the criteria which claim that Chinese accounting has been shaped by together with cultural, economical and political factors in the last century. This paper also aims to compare historical phenomena which occurred in Chinese accounting over the years, and then to assess comparatively or critically the effects of culture with politic and the economic transformations on the development of Chinese accounting.Contabilidad comparativa, contabilidad china, factores culturales, historia, sociología. Chinese accounting, comparative accounting, cultural factors, evolution, history, sociology.
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