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Recent shifts from mainframes to networking technologies have givenbusiness the ability to meet challenges in the competitive markets withaccurate, timely data…
Recent shifts from mainframes to networking technologies have given business the ability to meet challenges in the competitive markets with accurate, timely data distribution. Meanwhile, the blossoming of data communication has created the potential thorns of computer crimes. This article discusses the impact of networking technology on the business environment, identifies various types of computer misconduct, and presents measures for prevention. The article concludes by enumerating various issues involved in effectively sanctioning computer crimes.
This study examined a mediating model of income and pay satisfaction with a direct path (income → pay satisfaction) and an indirect path with two mediators (income → the…
This study examined a mediating model of income and pay satisfaction with a direct path (income → pay satisfaction) and an indirect path with two mediators (income → the love of money → pay equity comparison → pay satisfaction). Results of the whole sample showed that the indirect path was significant and the direct path was insignificant. When the indirect path was eliminated, income contributed positively to pay satisfaction. We then tested the model across two moderators: culture (the United States versus Spain) and gender. This study provides the following theoretical and empirical contributions: the direct relationship between income and pay satisfaction depends on the indirect path and the extent to which (1) income enhances the love of money and (2) the love of money is applied to evaluate pay equity comparison satisfaction. If both conditions exist, income leads to pay dissatisfaction. If the second condition does not exist, income does not lead to pay dissatisfaction. Pay satisfaction depends on (1) one’s love of money and (2) how one compares. The role of the love of money in pay satisfaction is “not”universal across cultures and gender.
This research examines the love of money as a moderator and as a mediator of the self‐reported income‐pay satisfaction relationship among university professors…
This research examines the love of money as a moderator and as a mediator of the self‐reported income‐pay satisfaction relationship among university professors (lecturers). Hierarchical multiple regression results showed that the interaction effect between self‐reported income and the love of money on pay satisfaction was significant. For high‐love‐of‐money professors (lecturers), the relationship between income and pay satisfaction was positive and significant, however, for low‐love‐of‐money professors (lecturers), the relationship was not significant. High‐love‐of‐money participants had lower pay satisfaction than low‐love‐of‐money participants when the self‐reported income was below $89,139.53. When income was higher than $89,139.53, the pattern of pay satisfaction was reversed. Further, the love of money was a mediator of the self‐reported income‐pay satisfaction relationship. Income increases the love of money that, in turn, is used as a “frame of reference” to evaluate pay satisfaction.
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product…
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).
This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.
The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.
This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.
This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.
This paper aims to consider the impact of outcome-based education (OBE) on students studying human services degrees, particularly those in a policing program. This work…
This paper aims to consider the impact of outcome-based education (OBE) on students studying human services degrees, particularly those in a policing program. This work examines the validity of the notion that OBE is a progressive teaching approach that improves the quality of education and subsequently professional practice.
A critical analysis of a systemised outcome-based teaching and learning approach is adopted.
OBE has, as an idea, swept across most educational institutions in an apparently revolutionary wave. However, any critical scrutiny of this systemised approach to teaching and learning calls into question whether it is really progressive or empty rhetoric achieving reactionary ends. Any systemised attempt at social change by way of neo-liberal outcomes that are not principle-driven will serve only to reinforce a philosophy of aggressive competition and individualism at the expense of the rule of law and social policy that is situated on a social contract foundation.
The practical implications of this paper relate to the delivery of higher education teaching, with particular reference to human service degrees such as policing: the use of post-modernist theory to develop contemporary teaching and learning systems has created challenges with regards to scientific knowledge; a principled, deontological teaching and learning system rather than a utilitarian “outcome”-based delivery is proposed; the validity of the notion that outcome-based teaching and learning systems are progressive initiatives that improve the quality of education is questioned; and the impact of OBE for students entering human services professions such as policing has implications for public and community safety.
This paper considers the efficacy of OBE as a model for higher education teaching, with particular reference to human services degrees such as policing.
We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand…
We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies over the period 1988 ‐ 2003. NZ IAS 32 has a broader definition of liabilities than does the corresponding current standard (FRS‐31) and it does not permit convertibles to be reported under headings that are intermediate to debt and equity. The results of the study indicate that in comparison with the reported financial position and performance, the reporting of convertibles in accordance with NZ IAS 32 would result in higher amounts for liabilities and higher interest. Thus, analysts using financial statement information to assess risk of financial distress will need to revise the critical values of commonly used measures of risk and performance when companies report under NZ IAS
This work aims to combine the cloud robotics technologies with deep reinforcement learning to build a distributed training architecture and accelerate the learning…
This work aims to combine the cloud robotics technologies with deep reinforcement learning to build a distributed training architecture and accelerate the learning procedure of autonomous systems. Especially, a distributed training architecture for navigating unmanned aerial vehicles (UAVs) in complicated dynamic environments is proposed.
This study proposes a distributed training architecture named experience-sharing learner-worker (ESLW) for deep reinforcement learning to navigate UAVs in dynamic environments, which is inspired by cloud-based techniques. With the ESLW architecture, multiple worker nodes operating in different environments can generate training data in parallel, and then the learner node trains a policy through the training data collected by the worker nodes. Besides, this study proposes an extended experience replay (EER) strategy to ensure the method can be applied to experience sequences to improve training efficiency. To learn more about dynamic environments, convolutional long short-term memory (ConvLSTM) modules are adopted to extract spatiotemporal information from training sequences.
Experimental results demonstrate that the ESLW architecture and the EER strategy accelerate the convergence speed and the ConvLSTM modules specialize in extract sequential information when navigating UAVs in dynamic environments.
Inspired by the cloud robotics technologies, this study proposes a distributed ESLW architecture for navigating UAVs in dynamic environments. Besides, the EER strategy is proposed to speed up training processes of experience sequences, and the ConvLSTM modules are added to networks to make full use of the sequential experiences.