Accounting And Financial Practice And Research In The Era Of Big Data

The purpose of the study is to present a snapshot of big data academic research in accounting and finance, and to highlight the applications in the organization. The analysis is conducted through information provided by Scopus in the period 2016-2020. Relevant literature is identified and sampled to derive a taxonomy of topics, which are studied from the perspective of a taxonomy of topics. These topics are studied from a quantitative perspective by identifying the volume of scientific production in different parameters such as year of publication, area of knowledge, author or authors, and qualitative by highlighting the analysis of the position shown by different research papers referring to the topic related above. This will help to answer the research question How is the accounting and financial practice and research through the analysis of Big data in the period 2016-2020

A generator of cauchy-distributed time series with specific Hurst index

A generator of artificial Cauchy-distributed time series is presented. This generator transforms any random time series, e.g., standardized fractional Gaussian noise (FGN), into a Cauchy-distributed series with specific location and scale parameters and correlation structure, determined by the Hurst index. The proposed algorithm consists of an inverse cumulative distribution function (ICDF) transformation, a wavelet-analysis synthesis and, finally, a linear transformation. The resulting Cauchy-distributed series has approximately the desired location and scale parameters and exactly the desired Hurst index. The performance of the proposed generator is evaluated by estimating the location, scale and Hurst parameters from artificial time series and by calculating the mean squared error (MSE) of their cumulative distribution function (CDF). The input location, scale and Hurst index used in the simulations are taken from jitter samples of monitored Voice over Internet Protocol (VoIP) calls, which have been proved to be adequately modeled with these processes under some circumstances

Some studies on the deformation of the membrane in an RF MEMS switch

Radio Frequency (RF) switches of Micro Electro Mechanical Systems (MEMS) are appealing to the mobile industry because of their energy efficiency and ability to accommodate more frequency bands. However, the electromechanical coupling of the electrical circuit to the mechanical components in RF MEMS switches is not fully understood. In this paper, we consider the problem of mechanical deformation of electrodes in RF MEMS switch due to the electrostatic forces caused by the difference in voltage between the electrodes. It is known from previous studies of this problem, that the solution exhibits multiple deformation states for a given electrostatic force. Subsequently, the capacity of the switch that depends on the deformation of electrodes displays a hysteresis behaviour against the voltage in the switch. We investigate the present problem along two lines of attack. First, we solve for the deformation states of electrodes using numerical methods such as finite difference and shooting methods. Subsequently, a relationship between capacity and voltage of the RF MEMS switch is constructed. The solutions obtained are exemplified using the continuation and bifurcation package AUTO. Second, we focus on the analytical methods for a simplified version of the problem and on the stability analysis for the solutions of deformation states. The stability analysis shows that there exists a continuous path of equilibrium deformation states between the open and closed state

Education for Sustainable Development: An Exploratory Survey of a Sample of Latin American Higher Education Institutions

Education for sustainable development (ESD) is defined as the knowledge and skills ‘needed to work and live in a way that safeguards environmental, social and economic wellbeing, both in the present and for future generations’. Skills for sustainable development include critical thinking, creative thinking, systems thinking and leadership. Over the last decades, there has been efforts across the world to embed ESD into the curriculum. In European Union (EU) countries, some higher education have made efforts to align education strategies with international and national ESD frameworks. A cursory review of the literature seems to indicate that dissemination and implementation of the international ESD frameworks in Latin America has been slow and sporadic. Although there are some signs to implement ESD into curricula of countries such as Brazil and Colombia, these practices have not been substantial or have not permeated higher education sustainable development strategies. This paper aims to explore the developments of ESD in Latin America. As a first step to explore these developments, it intends to survey and map the current ESD processes in eight higher education institutions of four Latin American Countries: Chile, Colombia, Mexico and Peru. The paper also aims to compare ESD developments with some leading EU higher education institutions in ESD with the view to develop a dialogue between the two regions. These will lead to strategies in which ESD processes can be adopted/adapted with benefits in both directions; it will also create, foster and develop mechanisms that will ensure a sustainable culture of ESD in higher education in both regions. Results of the exploratory survey of a sample of higher education institutions in Latin America are reported