SYSTEMS OF PARTICLES WITH INTERACTION AND THE CLUSTER FORMATION IN CONDENSED MATTER

We investigate the behaviour of a system of particles with the different character of interaction. The approach makes it possible to describe systems of interacting particles by statistical methods taking into account a spatial nonhomogeneous distribution of particles, i.e. cluster formation. For these clusters are evaluated: their size, the number of particles in a cluster, and the temperature of phase transition to the cluster state. Three systems are under consideration: electrons on the liquid helium surface, particles interacting by the shielding Coulomb potential, which are found under the effect of an elastic field (e.g. nucleons in a nucleus), and gravitating masses with the Hubble expansion

Using strategic management accounting practices to measure and manage intellectual capital: a proposal

The main purpose of this chapter is to examine the role of management accounting to measure and manage intellectual capital (IC), and more specifically to explore the potential role of strategic management accounting (SMA) in this process. In addition, this chapter is intended to link SMA practices and some IC resources. SMA practices enable the identification, measurement, and management of IC resources such as production processes and innovation capacity (e.g., target costing), quality management (e.g., quality costing), knowledge-based resources related to the organization´s external relationships (e.g., attribute costing, value chain costing, and target costing), and brand image (e.g., brand valuation/management). SMA practices, given its external orientation, enable, mainly, the identification and management of resources encompassed in relational capital. Therefore, this chapter contributes to the extant literature regarding the measurement and management of IC, highlighting the role of SMA, and provides some suggestions for further research.The authors would like to thank the Portuguese Foundation for Science and Technology within the project UID/GES/0463012019 and the Research Unit NECE I UBI for providing financial support for this research.info:eu-repo/semantics/publishedVersio