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This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects.

Rich Internet Application (RIA) technologies offer designers the opportunity to experiment with novel interaction grammars, whose implications for conceptual modeling still need to be fully understood. An open problem is the ability to characterize the fluid, smooth and organic nature of the user interaction and navigation in ways that allow web engineers to share through a common vocabulary, as well as sketch, explore and specify design decisions in the light of usability requirements and stakeholder's goals. The purpose of this paper is to address this problem.

To meet this challenge, the authors extend IDM (Interactive Dialogue Model), a dialogue‐based approach focusing on the conceptual dialogue flow with the user, codifying a set of key modeling constructs in order to describe the new dialogue features of RIAs.

The approach, called Rich‐IDM demonstrated some relevant features: expressiveness to capture interactive features at a high level of abstraction, semi‐formality to facilitate the establishment of a common ground between designers and web engineers, and traceability of the design to important usability requirements.

The paper proposes a simple way to fill the gap between hypermedia design and user experience design for RIAs, which is an open issue, both from the web engineering point of view and the human‐computer interaction point of view.

The authors have described how Rich‐IDM can help designers to capture and cope with some RIA interface flaws. In this case, the benefits of the approach are directly related to the semantics of its primitives.

The authors' proposal is the first, consolidated step of a promising research avenue.

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

This paper aims to present a methodology for defining and modeling context-awareness and describing efficiently the interactions between systems, applications and their context. Also, the relation of modern context-aware systems with distributed computation is investigated.

On this purpose, definitions of context and context-awareness are developed based on the theory of computation and especially on a computational model for interactive computation which extends the classical Turing Machine model. The computational model proposed here encloses interaction and networking capabilities for computational machines.

The definition of context presented here develops a mathematical framework for working with context. Also, the modeling approach of distributed computing enables us to build robust, scalable and detailed models for systems and application with context-aware capabilities. Also, it enables us to map the procedures that support context-aware operations providing detailed descriptions about the interactions of applications with their context and other external sources.

A case study of a cloud-based context-aware application is examined using the modeling methodology described in the paper so as to demonstrate the practical usage of the theoretical framework that is presented.

The originality on the framework presented here relies on the connection of context-awareness with the theory of computation and distributed computing.

The combined roles of strategic planning and decentralized strategy-making remain an essential issue in strategy research and its resolution has implications for management practice. To this end the current study considers the added effects of adopted leadership style and use of interactive controls and thereby uncovers new interesting insights about the combined strategy-making process. The authors use structural equation analyses to investigate these more fine-grained relationships based on an updated cross-sectional dataset from among the largest companies in Denmark. The analyses find that a participative leadership style drives the application of interactive controls, which in turn has a positive interaction effect on the relationship between strategic planning and corporate performance. A participative leadership style also exerts positive influence on autonomous strategic actions, which in turn has a negative direct relationship to performance, but a positive interaction effect on performance together with use of interactive controls. The authors discuss the theoretical foundation for these intricate relationships and consider opportunities to extract further research insights.

This paper maps the organizational learning processes in a policy intervention program. A state department of social services designed an intervention for local agencies and implemented it with a university. A closer observation of patterns detected organizational learning in local agencies by the increase in the penetration rate-a ratio of federal to state funding. An organizational learning model is constructed to understand the organizational learning process in this particular instance. The model includes learning modes and the roles that the policy knowledge instigators had played in the process. Each mode and role is defined and the model is refined based on in-depth interviews with participants in the learning process.

Propoes a methodology that enables a dynamic and interactive 3‐Dvisualization model of the assembly process to be developed from the CAD files of each part in the assembly. Makes three main contributions to the research in this area. First, a taxonomy of features for assembly is presented. Second, a process model for generating interactive 3D models of the assembly process is developed and, third, a new algorithm for creating a dynamic assembly model is derived. This algorithm, called the 3D assembly visualization (3AV) algorithm, involves instantiating the motion attributes that specify the motion of each part in the assembly. This dynamic assembly model is then converted to a 3‐D renderable format for visualization. An example is presented that uses virtual reality modeling language (VRML) as the 3‐D representation language. The result is a dynamic and interactive visual representation of the assembly operation. Such visualization can be of considerable use in DFA.

The purpose of this study is to determine a comprehensive model of millennial usage of interactive technologies in the current marketing environment based upon actual behavior.

A data mining approach using decision tree analysis (DTA) generates two comparative models (i.e. millennial versus generation X and millennial versus baby boomers) of interactive media usage across 21 technology applications. A large national sample (n=3,289) sourced from the Kantar Retail IQ constitutes the data for the models.

Millennial respondents indicate significantly higher usage of interactive media compared to both generation X and boomers across 14 applications. Models indicate that millennials use interactive technologies for utilitarian/information gathering purposes as well as for entertainment. However, they are less likely to purchase online compared to their older counterparts.

Models provide evidence that both supports and extends previous research into interactive media from a uses and gratifications perspective. Findings suggest theoretical directions for research for economic versus emotional uses of interactive media.

Findings suggest that while millennials are adept at using technology for research and interactive purposes they tend to buy in stores, presenting opportunities for multiple channel marketers and challenges for those who market online exclusively.

The paper provides a realistic, comprehensive empirical model of interactive consumer behaviors across three prominent US cohorts within the current generational cycle.

Cables are widely used, and they play a key role in complex electromechanical products such as vehicles, ships, aircraft and satellites. Cable design and assembly significantly impact the development cycle and assembly quality, which is be-coming a key element affecting the function of a product. However, there are various kinds of cables, with complex geo-metric configurations and a narrow assembly space, which can easily result in improper or missed assembly, an unreasonable layout or interference. Traditional serial design methods are inefficient and costly, and they cannot predict problems in installation and use. Based on physical modeling, computer-aided cable design and assembly can effectively solve these problems. This paper aims to address virtual assembly (VA) of flexible cables based on physical modeling.

Much research has focused recently on virtual design and assembly-process planning for cables. This paper systematically reviews the research progress and the current state of mechanical models, virtual design, assembly-process planning, collision detection and geometric configuration and proposes areas for further research.

In the first instance, the main research groups and typical systems are investigated, followed by extensive exploration of the major research issues. The latter can be reviewed from five perspectives: the current state of mechanical models, virtual design, assembly-process planning, collision detection and geometric configuration. Finally, the barriers that prevent successful application of VA are also discussed, and the future research directions are summarized.

This paper presents a comprehensive survey of the topics of VA of flexible cables based on physical modeling and investigates some new ideas and recent advances in the area.

This study aims to predict China's carbon emission intensity and put forward a set of policy recommendations for further development of a low-carbon economy in China.

In this paper, the Interaction Effect Grey Power Model of N Variables (IEGPM(1,N)) is developed, and the Dragonfly algorithm (DA) is used to select the best power index for the model. Specific model construction methods and rigorous mathematical proofs are given. In order to verify the applicability and validity, this paper compares the model with the traditional grey model and simulates the carbon emission intensity of China from 2014 to 2021. In addition, the new model is used to predict the carbon emission intensity of China from 2022 to 2025, which can provide a reference for the 14th Five-Year Plan to develop a scientific emission reduction path.

The results show that if the Chinese government does not take effective policy measures in the future, carbon emission intensity will not achieve the set goals. The IEGPM(1,N) model also provides reliable results and works well in simulation and prediction.

The paper considers the nonlinear and interactive effect of input variables in the system's behavior and proposes an improved grey multivariable model, which fills the gap in previous studies.