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991.
An important role for accountants today is to provide decision support to senior management by assisting them in the analysis of large, complex data sets. Interactive data visualization (IDV) facilitates this process by allowing users to navigate, select, and display data via an easy-to-use interface often used as a component of data analytics. Given the increasing popularity of IDV as a tool for making sense of complex data, it is important that accountants become familiar with and learn how to use this technology. This case provides a hands-on opportunity to organize complex accounting data to create IDVs for decision makers to use. Further, the case enables students to understand the potential impact of IDVs on preparers and users of accounting information. Students will assume the role of a division controller in a hypothetical company and create an IDV to assist the chief executive officer (CEO) in decision making. 相似文献
992.
Building from Scratch: New Cities,Privatized Urbanism and the Spatial Restructuring of Johannesburg after Apartheid 下载免费PDF全文
Claire W. Herbert Martin J. Murray 《International journal of urban and regional research》2015,39(3):471-494
By the start of the twenty‐first century, the once dominant historical downtown core of Johannesburg had lost its privileged status as the center of business and commercial activities, the metropolitan landscape having been restructured into an assemblage of sprawling, rival edge cities. Real estate developers have recently unveiled ambitious plans to build two completely new cities from scratch: Waterfall City and Lanseria Airport City (formerly called Cradle City) are master‐planned, holistically designed ‘satellite cities’ built on vacant land. While incorporating features found in earlier city‐building efforts, these two new self‐contained, privately‐managed cities operate outside the administrative reach of public authority and thus exemplify the global trend toward privatized urbanism. Waterfall City, located on land that has been owned by the same extended family for nearly 100 years, is spearheaded by a single corporate entity. Lanseria Airport City/Cradle City is a planned ‘aerotropolis’ surrounding the existing Lanseria airport at the northwest corner of the Johannesburg metropole. These two new private cities differ from earlier large‐scale urban projects because everything from basic infrastructure (including utilities, sewerage, and the installation and maintenance of roadways), landscaping, security services, the regulation of common spaces, and selling and branding the city are firmly in the hands of private profit‐making corporate entities and outside the mandate of public authorities. 相似文献
993.
994.
Can radical political‐economic transformation be achieved by electoral regimes that have not thoroughly reconstructed the state? Contemporary Venezuela offers an optimal venue for examining this question. The Chavista movement did not replace the previous state: instead, its leaders attempted to reform existing state entities and establish new ones in pursuit of its transformation agenda. It has also used its oil wealth to support cooperatively‐oriented economic activity, without necessarily fundamentally altering the property structure. Thus, the social change‐oriented political economy exists alongside the traditional one. Focusing on agrarian transformation, we examine ethnographically how these factors have impacted the state's capacity to attain its goal of national food sovereignty. We find that the state's ability to accomplish this objective has been compromised by lack of agency‐level capacity, inter‐agency conflict and the persistence of the previously‐extant agrarian property structure. These dynamics have influenced the state to shift from its initial objective of food sovereignty to a policy of nationalist food security. 相似文献
995.
The financial system is currently undergoing a revolution brought about by e-finance, digital convergence, new market entrants and government-encouraged competition. New market entrants such as Apple, Alibaba, Facebook and Google come from industries such as IT, retail, social media and telecoms, and, therefore, do not fit comfortably within traditional financial institutional structures. A functional perspective might provide more practical insights into this revolution; however, the functional perspective has had a limited impact. This paper will investigate the benefits and limitations of financial functional analysis; probe the underpinning principles of sociology’s structural functional analysis; revisit Merton and Bodie’s (1995) six core financial functions in relation to new entrants in the financial landscape; and, finally, argue that in the new financial environment, functional analysis provides a more coherent and explanatory framework of the financial system for students and practitioners alike. 相似文献
996.
This article develops an ethnographic account of the development and history of the British Airways Heritage Centre (BAHC). Responding to several observations throughout the literature, we report on our experiences of engagement with British Airways’ archives over a 25-year period. In doing so our focus is on the much-neglected history of archives as powerful influences on how corporate histories are written. The ethnographic account is rooted in ANTi-History, an approach to historiography, that focuses on the production of history as knowledge of the past by following a number of human (e.g. archive volunteers) and non-human (e.g. airline artefacts) actors to reassemble the elements that constitute an archive at a point in time. To that end, we trace the inter-relationships between histories of British Airways and the development of the BAHC. We conclude that a focus on the various human and non-human relationships that constitute an archive can help the researcher to identify the hidden influences on the production of history that can otherwise serve to enrol him or her. 相似文献
997.
The effect of within-group heterogeneity on the survival of social groups is theoretically ambiguous. A greater diversity of ideas, experience, and networks can have a positive effect on members’ benefits from group membership, but diversity also creates a potential for conflict. This paper analyzes the relation between heterogeneity and exit of microcredit groups, using data from Angola. The results suggest that the form of group heterogeneity matters. Fragmentation in terms of social identities, or more specifically religious-linguistic fractionalization, is associated with a greater probability of group exit. Within-group economic inequality, however, is associated with a decrease in the probability of exit, but at a diminishing rate. 相似文献
998.
Introduction Anaplastic lymphoma kinase (ALK) targeting drugs provide an important option for advanced non-small cell lung cancer patients with this distinct tumor type; however, there is considerable uncertainty as to which drug provides the optimal value after crizotinib treatment. This study estimated the cost-utility of alectinib vs ceritinib from a US payer perspective.Methods A cost-utility model was developed using partition survival methods and three health states: progression-free (PF), post-progression (PP), and death. Survival data were derived from the key clinical trials (alectinib: NP28761 &; NP28673, ceritinib: ASCEND I and II). Costs included drugs, adverse events, and supportive care. Utilities were based on trial data and the literature. One-way and probabilistic sensitivity analyses (PSA) were performed to assess parameter uncertainty.Results Treatment with alectinib vs ceritinib resulted in increases of 2.55 months in the PF state, 0.44 quality adjusted life-years (QALYs), and $13,868, yielding a mean cost/QALY of $31,180. In the PSA, alectinib had a 96% probability of being cost-effective at a willingness-to-pay of $100,000/QALY. Drivers of model results were drug costs and utilities in the PF health state. The ICER ranged from $10,600–$65,000 per QALY in scenario analyses, including a sub-group analysis limited to patients with prior chemotherapy and crizotinib treatment.Conclusions Treatment with alectinib in ALK?+?crizotinib-treated patients increased time progression-free and QALYs vs ceritinib. The marginal cost increase was driven by longer treatment durations with alectinib. This model demonstrates that alectinib may be considered a cost-effective treatment after progression on crizotinib. 相似文献
999.
Boru Douthwaite J. Marina Apgar Anne-Maree Schwarz Simon Attwood Sonali Senaratna Sellamuttu Terry Clayton 《国际农业可持续发展杂志》2017,15(3):238-252
There have been repeated calls for a ‘new professionalism’ for carrying out agricultural research for development since the 1990s. At the centre of these calls is a recognition that for agricultural research to support the capacities required to face global patterns of change and their implications on rural livelihoods, requires a more systemic, learning focused and reflexive practice that bridges epistemologies and methodologies. In this paper, we share learning from efforts to mainstream such an approach through a large, multi-partner CGIAR research program working in aquatic agricultural systems. We reflect on four years of implementing research in development (RinD), the program’s approach to the new professionalism. We highlight successes and challenges and describe the key characteristics that define the approach. We conclude it is possible to build a program on a broader approach that embraces multidisciplinarity and engages with stakeholders in social-ecological systems. Our experience also suggests caution is required to ensure there is the time, space and appropriate evaluation methodologies in place to appreciate outcomes different to those to which conventional agricultural research aspires. 相似文献
1000.
According to conventional portfolio theory, an increase in the interconnectedness of international financial markets may reduce the potential for constructing diversified portfolios. This article explores the implications of the creation of the Latin American Integrated Market (MILA)1 over the dependence structure of its members using correlation and cointegration analysis as well as linear and nonlinear Granger causality tests. The creation of MILA aimed to enhance the integration process that Latin American financial markets “naturally” present while still providing diversification opportunities to investors. The results of our empirical analysis suggest that such objective is being achieved. Evidence of a rise in cross-country linear correlations and their linear causal relationship supports the idea of an increasing financial integration process in the region, while the absence of cointegration and the weakening of the nonlinear causal relationship favors the creation of diversified regional portfolios. These findings provide valuable insights for investment portfolio designers, regulators, and supervisors. 相似文献