Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs

Author(s):  
Carlo Caserio ◽  
Luciano Marchi ◽  
Gabriele Pulcini
Author(s):  
Rogério Pontes ◽  
Mário Pinto ◽  
Manuel Barbosa ◽  
Ricardo Vilaça ◽  
Miguel Matos ◽  
...  

2009 ◽  
Vol 21 (1) ◽  
pp. 203-239 ◽  
Author(s):  
Yaw M. Mensah ◽  
Michael P. Schoderbek ◽  
Robert H. Werner

ABSTRACT: The shift toward performance budgeting and outcome measures for public-sector institutions in recent decades has created a need to formally link inputs consumed and outcomes achieved. Given the inherent problems of cost accounting systems in public-sector institutions, we propose a statistical approach to identify the most cost-effective management tools that also recognize the endogeneity between costs and outcomes. The model developed allows for the examination of possible trade-offs that can be exercised by public-sector institutions facing multiple stakeholders with conflicting objectives. Using public schools in New Jersey and a set of variables identified from the education economics literature, we estimate cost and outcome functions to demonstrate empirically the choices made by school district superintendents that trade off the interests of various stakeholders, while seeking to meet the core objectives of the institutions. Our empirical results provide insight on the variables controllable by the superintendents that appear to be used inefficiently, or are subject to institutional constraints that limit the flexibility in input choice assumed by the proposed method. From a management accounting standpoint, the identification of such variables narrows the areas to be focused on in the search for improvements in performance.


2015 ◽  
Vol 58 ◽  
pp. 83-100 ◽  
Author(s):  
Selena Gimenez-Ibanez ◽  
Marta Boter ◽  
Roberto Solano

Jasmonates (JAs) are essential signalling molecules that co-ordinate the plant response to biotic and abiotic challenges, as well as co-ordinating several developmental processes. Huge progress has been made over the last decade in understanding the components and mechanisms that govern JA perception and signalling. The bioactive form of the hormone, (+)-7-iso-jasmonyl-l-isoleucine (JA-Ile), is perceived by the COI1–JAZ co-receptor complex. JASMONATE ZIM DOMAIN (JAZ) proteins also act as direct repressors of transcriptional activators such as MYC2. In the emerging picture of JA-Ile perception and signalling, COI1 operates as an E3 ubiquitin ligase that upon binding of JA-Ile targets JAZ repressors for degradation by the 26S proteasome, thereby derepressing transcription factors such as MYC2, which in turn activate JA-Ile-dependent transcriptional reprogramming. It is noteworthy that MYCs and different spliced variants of the JAZ proteins are involved in a negative regulatory feedback loop, which suggests a model that rapidly turns the transcriptional JA-Ile responses on and off and thereby avoids a detrimental overactivation of the pathway. This chapter highlights the most recent advances in our understanding of JA-Ile signalling, focusing on the latest repertoire of new targets of JAZ proteins to control different sets of JA-Ile-mediated responses, novel mechanisms of negative regulation of JA-Ile signalling, and hormonal cross-talk at the molecular level that ultimately determines plant adaptability and survival.


2012 ◽  
Vol 11 (3) ◽  
pp. 118-126 ◽  
Author(s):  
Olive Emil Wetter ◽  
Jürgen Wegge ◽  
Klaus Jonas ◽  
Klaus-Helmut Schmidt

In most work contexts, several performance goals coexist, and conflicts between them and trade-offs can occur. Our paper is the first to contrast a dual goal for speed and accuracy with a single goal for speed on the same task. The Sternberg paradigm (Experiment 1, n = 57) and the d2 test (Experiment 2, n = 19) were used as performance tasks. Speed measures and errors revealed in both experiments that dual as well as single goals increase performance by enhancing memory scanning. However, the single speed goal triggered a speed-accuracy trade-off, favoring speed over accuracy, whereas this was not the case with the dual goal. In difficult trials, dual goals slowed down scanning processes again so that errors could be prevented. This new finding is particularly relevant for security domains, where both aspects have to be managed simultaneously.


2007 ◽  
Vol 62 (9) ◽  
pp. 1073-1074 ◽  
Author(s):  
Kennon M. Sheldon ◽  
Melanie S. Sheldon ◽  
Charles P. Nichols

2007 ◽  
Author(s):  
Poonam Arora ◽  
David H. Krantz ◽  
David Hardisty ◽  
Nicole Peterson ◽  
Kavita Reddy
Keyword(s):  

Nature ◽  
2020 ◽  
Vol 588 (7837) ◽  
pp. 225-226
Author(s):  
Wei Peng
Keyword(s):  

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