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Article
Publication date: 8 June 2021

C. Srinivasa Murthy and K. Sridevi

In this paper, the authors present different methods for reconfigurable finite impulse response (RFIR) filter design. Distributed arithmetic (DA)-based reconfigurable FIR…

Abstract

Purpose

In this paper, the authors present different methods for reconfigurable finite impulse response (RFIR) filter design. Distributed arithmetic (DA)-based reconfigurable FIR filter design is suitable for software-defined radio (SDR) applications. The main contribution of reconfiguration is reuse of registers, multipliers, adders and to optimize various parameters such as area, power dissipation, speed, throughput, latency and hardware utilizations of flip-flops and slices. Therefore, effective design of building blocks will be optimized for RFIR filter with all the above parameters.

Design/methodology/approach

The modified, direct form register structure of FIR filter contributes the reuse concept and allows utilization of less number of registers and parallel computation operations. The disadvantage of DA and other conventional methods is delay increases proportionally with filter length. This is due to different partial products generated by adders. The usage of adder and multipliers in DA-FIR filter restricts the area and power dissipation because of their complexity of generation of sum and carry bits. The hardware implementation time of an adder can be reduced by parallel prefix adder (PPA) usage based on Ling equation. PPA uses shift-add multiplication, which is a repetitive process of addition, and this process is known as Bypass Zero feed multiplicand in direct multiplication, and the proposed technique optimizes area-power product efficiently. The modified DA (MDA)-based RFIR filter is designed for 64 taps filter length (N). The design is developed by using Verilog hardware description language and implemented on field-programmable gate array. Also, this design validates SDR channel equalizer.

Findings

Both RFIR and SDR are integrated as single system and implemented on Artix-7 development board of XC7A100tCSG324 and exploited the advantages in area-delay, power-speed products and energy efficiency. The theoretical and practical comparisons have been carried out, and the results are compared with existing DA-RFIR designs in terms of throughput, latency, area-delay, power-speed products and energy efficiency, which are improved by 14.5%, 23%, 6.5%, 34.2% and 21%, respectively.

Originality/value

The DA-based RFIR filter is validated using Chipscope Pro software tool on Artix-7 FPGA in Xilinx ISE design suite and compared constraint parameters with existing state-of-art results. It is also tested the filtering operation by applying the RFIR filter on Audio signals for removal of noisy signals and it is found that 95% of noise signals are filtered effectively.

Details

Circuit World, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0305-6120

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Article
Publication date: 1 August 2001

Marcel A.G. van Meerhaeghe

In 1926, at the age of only 22, da Empoli wrote two remarkable, original books, both of which have aroused much interest. Later da Empoli improved and developed their…

Abstract

In 1926, at the age of only 22, da Empoli wrote two remarkable, original books, both of which have aroused much interest. Later da Empoli improved and developed their analysis. Other publications followed, such as his lessons in economic science. Others still were in preparation, but his untimely death – at the age of 44 – intervened in 1948. Da Empoli’s contribution to economic science is considered in three sections, starting the first two sections from one of his 1926 books. A third section relates to his later publications and a fourth section contains a global appraisal.

Details

Journal of Economic Studies, vol. 28 no. 4/5
Type: Research Article
ISSN: 0144-3585

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Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Article
Publication date: 9 December 2020

Gary Spraakman, Cristobal Sanchez-Rodriguez and Carol Anne Tuck-Riggs

This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA).

Abstract

Purpose

This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA).

Design/methodology/approach

A qualitative methodology was deemed most appropriate given the exploratory nature of the research questions (RQ). In total, 10 open-ended interview questions were used to gather the evidence. The case study design was inductive, yielding rich data from 29 respondents representing 20 different organizations.

Findings

Answers were provided to three interrelated RQs about the use of DA by MA, namely, what are their responsibilities? How does this work support inference, prediction and assurance? And how can they ensure insights from DA can be turned into decisions that add value? The findings also indicate that MA have not taken charge of the data analytic opportunities and at present, their activities remain largely focused on descriptive and financial data analysis rather than more complex activities using external data, operational data and modeling.

Research limitations/implications

The limitation of this research is that it is based on a relatively small, geographically restricted sample (20 organizations in south-central Canada) as well by interviews that were only 60 min in duration.

Practical implications

Provides a base for the existing practice of management accounting with DA.

Social implications

Explains the social relationship between DA and management accounting.

Originality/value

Documented and explained the extent of actual DA use by MA.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 3 July 2020

Ambaji S. Jadhav, Pushpa B. Patil and Sunil Biradar

Diabetic retinopathy (DR) is a central root of blindness all over the world. Though DR is tough to diagnose in starting stages, and the detection procedure might be…

Abstract

Purpose

Diabetic retinopathy (DR) is a central root of blindness all over the world. Though DR is tough to diagnose in starting stages, and the detection procedure might be time-consuming even for qualified experts. Nowadays, intelligent disease detection techniques are extremely acceptable for progress analysis and recognition of various diseases. Therefore, a computer-aided diagnosis scheme based on intelligent learning approaches is intended to propose for diagnosing DR effectively using a benchmark dataset.

Design/methodology/approach

The proposed DR diagnostic procedure involves four main steps: (1) image pre-processing, (2) blood vessel segmentation, (3) feature extraction, and (4) classification. Initially, the retinal fundus image is taken for pre-processing with the help of Contrast Limited Adaptive Histogram Equalization (CLAHE) and average filter. In the next step, the blood vessel segmentation is carried out using a segmentation process with optimized gray-level thresholding. Once the blood vessels are extracted, feature extraction is done, using Local Binary Pattern (LBP), Texture Energy Measurement (TEM based on Laws of Texture Energy), and two entropy computations – Shanon's entropy, and Kapur's entropy. These collected features are subjected to a classifier called Neural Network (NN) with an optimized training algorithm. Both the gray-level thresholding and NN is enhanced by the Modified Levy Updated-Dragonfly Algorithm (MLU-DA), which operates to maximize the segmentation accuracy and to reduce the error difference between the predicted and actual outcomes of the NN. Finally, this classification error can correctly prove the efficiency of the proposed DR detection model.

Findings

The overall accuracy of the proposed MLU-DA was 16.6% superior to conventional classifiers, and the precision of the developed MLU-DA was 22% better than LM-NN, 16.6% better than PSO-NN, GWO-NN, and DA-NN. Finally, it is concluded that the implemented MLU-DA outperformed state-of-the-art algorithms in detecting DR.

Originality/value

This paper adopts the latest optimization algorithm called MLU-DA-Neural Network with optimal gray-level thresholding for detecting diabetic retinopathy disease. This is the first work utilizes MLU-DA-based Neural Network for computer-aided Diabetic Retinopathy diagnosis.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 13 no. 3
Type: Research Article
ISSN: 1756-378X

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Article
Publication date: 16 April 2020

Grant Beck, Maia Farkas, Patrick Wheeler and Vairam Arunachalam

This study extends prior accounting research on decision aids (DAs) relating to face validity. Specifically, this study aims to examine the effects of face validity…

Abstract

Purpose

This study extends prior accounting research on decision aids (DAs) relating to face validity. Specifically, this study aims to examine the effects of face validity through the presence of two levels of bias in DA output. The presence of bias in a DA will not affect how statistically informative an aid is but will decrease the face validity. The findings suggest that non-expert DA users recognize the bias in the DA’s suggestions as evidenced by users’ low agreement with the aid; however, they do not adjust for the bias in their performance, suggesting that non-expert users do not learn from the DA.

Design/methodology/approach

This repeated-measures experimental design allows us to examine performance effects over time in response to different levels of bias in the DA output. The participants in the study are provided with outcome feedback to examine learning effects.

Findings

The findings suggest that non-expert DA users recognize the bias in the DA’s suggestions as evidenced by users’ low agreement with the aid; however, they do not adjust for the bias in their performance, suggesting that non-expert users do not learn from the DA. Although users of an unbiased DA strongly agree with the DA’s output, individual performance deteriorates over time. Initially, the users of an unbiased DA perform better than those who use a biased DA; however, over time, the performance of users of an unbiased aid deteriorates and the performance of users of the biased aid does not improve.

Practical implications

Companies developing DAs may need to consider the effects of using a DA under circumstances different from those under which the aid was developed and that may lead to the biased DA output. This study has implications for firms that design, develop and use DAs.

Originality/value

This study considers a yet unexamined face validity issue – observable bias in DA output. This study examines deterministic DAs designed to assist the decision-maker through their ability to combine multiple cues in a systematic and consistent manner. This study has implications for firms that design, develop and use DAs. Firms need to consider the effects of using a DA under circumstances different from those under which the aid is developed, thereby, potentially leading to biased DA output. Each additional variable added to the DA will be associated with an incremental cost in a DA’s development, use and modification. The results of this study provide insights contributing to the information available for cost–benefit analyses conducted when developing a DA or when considering the modification of existing aid. Failure to change a DA because of face validity issues alone may result in a decline in user performance. Thus, the cost of modifying a DA must be weighed against the benefits resulting from improved performance. This study contributes insights into how users’ responses to DA bias could affect the assessments of the benefits of including an omitted variable in a DA.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 11 May 2015

Alon E Hasgall and Snunith Shoham

This paper aims to investigate the relationship between the use of digital applications (DAs) in the daily life of organizational workers, and the workers’ professional…

Abstract

Purpose

This paper aims to investigate the relationship between the use of digital applications (DAs) in the daily life of organizational workers, and the workers’ professional self-efficacy.

Design/methodology/approach

A hypothesis was tested that the digital literacy of organizational workers is positively correlated with their professional self-efficacy. To test the hypothesis, 300 Israeli organizational workers filled online questionnaires that assessed their daily pattern of DA usage (both during and after working hours) and their self-perceived professional efficacy. A linear regression analysis was performed to identify correlations between the frequency (one dimension) and effectiveness (three dimensions) of DA usage and the workers’ self-perceived professional efficacy (three dimensions).

Findings

The three dimensions of the DA usage effectiveness (diversity of the DA used, diversity of the means and ease of access to the DA) were significantly and positively correlated with all three dimensions of professional self-efficacy (functional autonomy, work effectiveness and personal knowledge sharing). In contrast, the frequency of DA usage was not correlated with any of the three dimensions of professional self-efficacy.

Practical implications

High digital literacy allows rapid and effective retrieval of specific networked content and an accessible means of multimedia communication. According to the ecological model of organizational knowledge management, knowledge develops through diverse interactions between workers and through their ability to retrieve and share knowledge. The findings of this study support this model and indicate that high digital literacy, manifested through easy access and diverse use of DA, increases professional self-efficacy and knowledge sharing and, thereby, the stability of the organization. Managers should thus encourage workers’ digital literacy by allowing convenient access to a wide range of DA, both during and after working hours, to increase the organizational ability to adapt to complex and rapidly changing environments.

Originality/value

DA are innovative tools that were only recently developed. This is the first study to characterize the relationship between the use of DA in daily life and the vocational behavior of organizational workers.

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Article
Publication date: 9 January 2017

Eldrede T. Kahiya

The purpose of this paper is to appraise methodological rigor in the application of discriminant analysis (DA) in export-focused research and to offer guidelines for…

Abstract

Purpose

The purpose of this paper is to appraise methodological rigor in the application of discriminant analysis (DA) in export-focused research and to offer guidelines for future studies.

Design/methodology/approach

The sample includes 89 empirical peer-reviewed studies, comprising 102 models published over the period 1979-2014. Content analysis and vote counting are used to evaluate each of these studies.

Findings

This review highlights major flaws in the application of DA in export research. The shortcomings are self-evident particularly concerning suitability of DA for research context, completeness in the reporting of descriptive results, and validity and reliability of predictive results.

Practical implications

The study takes the position that the lack of methodological rigor may be undermining the eminence of knowledge in exporting, and this has extensive implications for both researchers and practitioners.

Originality/value

This review outlines steps to assess methodological rigor associated with DA and offers guidelines for scholars seeking to enhance rigor in future research.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 29 no. 1
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 9 January 2017

Louise Almond, Michelle McManus, David Brian and Daniel Peter Merrington

The purpose of this paper is to explore risk factors contained in the existing UK domestic abuse (DA) risk assessment tool: domestic abuse, stalking and harassment and…

Abstract

Purpose

The purpose of this paper is to explore risk factors contained in the existing UK domestic abuse (DA) risk assessment tool: domestic abuse, stalking and harassment and honour-based violence (DASH) for individual predictive validity of DA recidivism using data from Devon and Cornwall Constabulary.

Design/methodology/approach

In total, 1,441 DA perpetrators were monitored over a 12-month period, and 270 (18.7 per cent) went on to commit a further DA offence. The individual risk factors which were associated and predictive of increased risk of recidivism were identified.

Findings

Only four of the individual risk factors were significantly associated with an increased risk of DA recidivism: “criminal history”, “problems with alcohol”, “separation” and “frightened”. Therefore, 21 of the risk factor items analysed could not discriminate between non-recidivist and recidivist perpetrators. Only two risk factors were able to significantly predict the recidivist group when compared to the non-recidivist group. These were identified as “criminal history” and “separated”. Of those who did commit a further DA offence in the following 12 months, 133 were violent and 137 were non-violent. The risk factors associated with these types of recidivism are identified.

Practical implications

The implications for UK police practice and the DASH risk assessment tool are discussed. By identifying key individual factors that can prioritise those individuals likely to recidivate and the severity of that recidivism, this could assist police decision making regarding the response and further prevention of DA incidents. The validation of association between individual factors and DA recidivism should improve the accuracy of risk levels.

Originality/value

This is the first large-scale validation of the individual risk factors contained within the UK’s DA risk assessment tool. It should be noted that the validity of the DASH tool itself was not examined within the current study.

Details

Journal of Aggression, Conflict and Peace Research, vol. 9 no. 1
Type: Research Article
ISSN: 1759-6599

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Article
Publication date: 18 May 2012

Belkıs Ustamehmetoğlu, Nilgün Kızılcan and Ömer Demir

The purpose of this paper is to synthesise the block copolymer of pyrrole (Py) with bis(4‐inobutyl)polydimethylsiloxane (DA.PDMS) by electrochemical method. The…

Abstract

Purpose

The purpose of this paper is to synthesise the block copolymer of pyrrole (Py) with bis(4‐inobutyl)polydimethylsiloxane (DA.PDMS) by electrochemical method. The characterisation of the insoluble block copolymers, P(Py‐b‐DA.PDMS), was performed by cyclovoltammetric measurements, solid‐state conductivity and DSC measurements. The surface morphology of the copolymers was examined with scanning electron microscope (SEM).

Design/methodology/approach

Electropolymerisation process was performed potentiostatically and potentiodynamically. Redox behaviour of the resulting copolymer films was investigated. In‐situ spectroelectrochemical measurement was carried out on indium thin oxide (ITO) electrodes.

Findings

The ionisation potentials (Ip), electron affinity (Ea), optical band gap (Eg), peak potentials (Ep), and doping degree (y) of copolymers were calculated by using in‐situ spectroelectrochemical measurement results. The copolymers have slightly lower doping degree, band gap, Ip and Ea values than homopolymer. Copolymers had the conductivities of 10‐5 S/cm and had Tg values.

Research limitations/implications

This study can also be focused on obtaining conductive copolymer with insulator DA.PDMS blocks on the PPy chain by one‐step polymerisation.

Practical implications

This work provides technical information for the synthesis and characterisation of conducting block copolymer by electrochemical method.

Originality/value

Change in optical and electrical properties of the P(Py‐b‐DA.PDMS) shows the role of the individual properties of the copolymer blocks. While the DSC scan of PPy showed no transition temperature, which is a characteristic property of conducting copolymers, P(Py‐b‐DA.PDMS) had Tg values. This might be due to the inclusion of the DA.PDMS blocks on the PPy chains.

Details

Pigment & Resin Technology, vol. 41 no. 3
Type: Research Article
ISSN: 0369-9420

Keywords

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