scholarly journals The Critical Analysis of Profit for its Allocation Decision-Making

2017 ◽  
Vol 64 (s1) ◽  
pp. 41-56 ◽  
Author(s):  
Renáta Pakšiová
Keyword(s):  
Decision Making ◽  
Critical Analysis ◽  
Necessary Condition ◽  
Allocation Decision ◽  
The Real ◽  
Future Performance ◽  
Starting Point ◽  
The Future ◽  
Business Property

AbstractThe decrease of the business property can cause a reduction in the production ability of the enterprise to the extent causing an involuntary closing of business activities. It is usually caused not only by the reported loss, but also by the greater distribution of profits, as is the amount of the real level of the enterprise's distributable profit. A thorough analysis of the reported accounting profit described in this paper should be the starting point for the allocation of profit. It is important to be able to identify and assign a portion of the accounting profit, corresponding to the non-realised profit and fictitious profit, where eventual release outside the enterprise threatens the future performance of the enterprise. These portions of the reported profit do not correspond to the actually made, realised and real production, which is a necessary condition to achieve a real profit to possible safety division to investors.

Real-time optimization using gradient adaptive selection and classification from infrared sensors measurement for esterification oleic acid with glycerol

2017 ◽  
Vol 10 (2) ◽  
pp. 130-144 ◽  
Author(s):  
Iwan Aang Soenandi ◽  
Taufik Djatna ◽  
Ani Suryani ◽  
Irzaman Irzaman
Keyword(s):  
Real Time ◽  
Sensor Data ◽  
Necessary Condition ◽  
Support Vector ◽  
Adaptive Selection ◽  
Content Type ◽  
The Real ◽  
Time Optimization ◽  
Starting Point ◽  
Real Time Optimization

Purpose The production of glycerol derivatives by the esterification process is subject to many constraints related to the yield of the production target and the lack of process efficiency. An accurate monitoring and controlling of the process can improve production yield and efficiency. The purpose of this paper is to propose a real-time optimization (RTO) using gradient adaptive selection and classification from infrared sensor measurement to cover various disturbances and uncertainties in the reactor. Design/methodology/approach The integration of the esterification process optimization using self-optimization (SO) was developed with classification process was combined with necessary condition optimum (NCO) as gradient adaptive selection, supported with laboratory scaled medium wavelength infrared (mid-IR) sensors, and measured the proposed optimization system indicator in the batch process. Business Process Modeling and Notation (BPMN 2.0) was built to describe the tasks of SO workflow in collaboration with NCO as an abstraction for the conceptual phase. Next, Stateflow modeling was deployed to simulate the three states of gradient-based adaptive control combined with support vector machine (SVM) classification and Arduino microcontroller for implementation. Findings This new method shows that the real-time optimization responsiveness of control increased product yield up to 13 percent, lower error measurement with percentage error 1.11 percent, reduced the process duration up to 22 minutes, with an effective range of stirrer rotation set between 300 and 400 rpm and final temperature between 200 and 210°C which was more efficient, as it consumed less energy. Research limitations/implications In this research the authors just have an experiment for the esterification process using glycerol, but as a development concept of RTO, it would be possible to apply for another chemical reaction or system. Practical implications This research introduces new development of an RTO approach to optimal control and as such marks the starting point for more research of its properties. As the methodology is generic, it can be applied to different optimization problems for a batch system in chemical industries. Originality/value The paper presented is original as it presents the first application of adaptive selection based on the gradient value of mid-IR sensor data, applied to the real-time determining control state by classification with the SVM algorithm for esterification process control to increase the efficiency.

scholarly journals Declassification of corporate directors: Addressing the real concerns affecting stockholders.

2006 ◽  
Vol 3 (4) ◽  
pp. 160-163
Author(s):  
Darlene M. Andert
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Real Problem ◽  
Short Term ◽  
Business Outcomes ◽  
The Real ◽  
Poison Pill ◽  
The Future ◽  
Part Time ◽  
The Chairs

The future will provide the lesson about the effects of Board declassification. Yet, without question, declassification does degrade the synergy needed to build learning and decision-making symmetry, and it makes these part-time professionals, a temporary and potentially short-term member of a decision-making community. As a poison pill, this strategy remains questionable. Clearly, the alchemy of providing excellent oversight that generates great business outcomes is not the mandate of declassification. Declassification is a re-structuring strategy only. Real alchemy comes from a great deal of knowledge,, and sprinkle of luck, but remains unlinked to potentially changing the seats in the chairs after each election. Perhaps corporate governance restructuring should begin to address the real problem, which is positioning Directors to be knowledgeable, accountable, and ethical fiduciaries

scholarly journals Em busca de movimentos ausentes para motricidades emergentes: a relação entre Epistemologias do Sul e Motricidade Humana

2019 ◽  
Vol 3 (3) ◽  
pp. 199
Author(s):  
Carlos Nolasco
Keyword(s):  
Critical Analysis ◽  
Social Dynamics ◽  
Human Dimensions ◽  
The South ◽  
Contemporary World ◽  
Starting Point ◽  
The Social ◽  
The Future ◽  
The Relationship

ResumoEste ensaio tem como ponto de partida o reconhecimento de que o mundo contemporâneo se encontra numa situação de ambivalência, entre perigos e possibilidades, que não só desafiam o presente como equacionam o futuro. O desporto e o gesto desportivo, como fenômenos que resultam dos contextos em que são produzidos, encontram-se necessariamente nessa ambiguidade. Partindo das Epistemologias do Sul, enquanto proposta de resgate de dimensões epistêmicas e humanas ausentes do espaço hegemônico, e apresentadas como alternativas ao esgotamento da modernidade, propõe-se uma análise crítica das dinâmicas sociais do desporto, através da operacionalizando dos conceitos de sociologia das ausências e de sociologia das emergências, sugerindo a emergência de outro desporto que vá ao encontro da perspectiva da motricidade humana na assunção da complexidade e da transcendência do gesto desportivo.Palavras-chave: Epistemologias do Sul. Motricidade Humana. Interculturalidade. Desporto. Corpo.In search of absent movements for emerging motricities: the relationship between Epistemologies of the South and Human MotricityAbstractThis essay has as its starting point the recognition that the contemporary world is in a situation of ambivalence, between dangers and possibilities, which not only challenge the present but also equate the future. Sport and sporting gesture, as phenomena that result from the contexts in which they are produced, are necessarily in this ambiguity. Starting from the Epistemologies of the South, as a proposal to rescue epistemic and human dimensions absent from the hegemonic space, and presented as alternatives to the exhaustion of modernity, a critical analysis of the social dynamics of sport is proposed through the operationalization of the concepts of sociology of absences and sociology of emergencies, suggesting the emergence of another sport that meets the perspective of human motricity, assuming the complexity and transcendence of the sporting gesture.Keywords: Epistemologies of the South. Human Motricity. Interculturality. Sport. Body.En busca de movimientos ausentes de motricidades emergentes: la relación entre las epistemologías del sur y la motricidad humanaResumenEste ensayo tiene como punto de partida el reconocimiento de que el mundo contemporáneo se encuentra en una situación de ambivalencia, entre peligros y posibilidades, que no solo desafían el presente sino que también equiparan el futuro. El deporte y el gesto deportivo, como fenómenos que resultan de los contextos en los que se producen, se encuentran necesariamente en esta ambigüedad. Partiendo de las Epistemologías del Sur, como una propuesta para rescatar las dimensiones epistémicas y humanas ausentes del espacio hegemónico, y presentadas como alternativas al agotamiento de la modernidad, proponemos un análisis crítico de las dinámicas sociales del deporte, a través de la operacionalización de los conceptos de sociología de las ausencias y de sociología de las emergencias, sugiriendo la emergencia de otro deporte que cumpla con la perspectiva de la motricidad humana en el supuesto de la complejidad y trascendencia del gesto deportivo.Palabras clave: Epistemologías del Sur. Motricidad humana. Interculturalidad Deporte. Cuerpo.

Comparing two context-driven approaches for representation of human tactical behavior

2008 ◽  
Vol 23 (3) ◽  
pp. 295-315 ◽  
Author(s):  
AVELINO J. GONZALEZ ◽  
PATRICK BRÉZILLON
Keyword(s):  
Decision Making ◽  
Real World ◽  
Human Intelligence ◽  
The Real ◽  
Specific Objective ◽  
The Future ◽  
Contextual Graphs ◽  
Compare And Contrast ◽  
Representational Level

AbstractThis paper describes an investigation that compared Context-based Reasoning (CxBR) and Contextual Graphs (CxG), two well-known context-driven approaches used to represent human intelligence and decision-making. The specific objective of this investigation was to compare and contrast both approaches to increase the readers’ understanding of each approach. We also identify which, if any, excels in a particular area, and to look for potential synergism between them. This comparison is presented according to 10 different criteria, with some indication of which one excels at each particular facet of performance. We focus the comparison on how each would represent human tactical behavior, either in a simulation or in the real world. Conceptually, these two context-driven approaches are not at the same representational level. This could provide an opportunity in the future to combine them synergistically.

scholarly journals The Aporetics of Temporality and the Poetics of the Will

2021 ◽  
Vol 11 (2) ◽  
pp. 12-27
Author(s):  
Roger W. H. Savage
Keyword(s):  
Philosophical Anthropology ◽  
Paul Ricoeur ◽  
The Real ◽  
The Past ◽  
Starting Point ◽  
Paul Ricœur ◽  
The Future ◽  
Intended Object ◽  
The Will ◽  
The Way

The aporias of time that Paul Ricœur identifies in the conclusion to his three-volume Time and Narrative offer a fecund starting-point from which to consider how the poetics of narrativity figures in a philosophy of the will. By setting the poetics of narrativity against the aporetics of temporality, Ricoeur highlights the narrative art’s operative power in drawing together incidents and events in answer to time’s dispersion across the present, the past, and the future. In turn, the confession of the limits of narrative opens the way to a broader consideration of the idea of the unity of history in the absence of a meta-historical plot. This idea calls for a reflection on the ethical and political imperative of making freedom a reality for all. By taking the theory of freedom’s actualization as a touchstone, I argue that the vision of a reconciled humanity that for Ricœur is the intended object of the poetics of the will acquires the force of a directive idea. The capacity to refashion the real from within thus proves to be decisive for drawing out the connection between the aporetics of temporality, the poetics of narrativity, and Ricœur’s philosophical anthropology.

The Real World: Teaching Anthropology as if it Mattered

1998 ◽  
Vol 20 (1) ◽  
pp. 42-43
Author(s):  
Margaret Everett
Keyword(s):  
Public Policy ◽  
Decision Making ◽  
Real World ◽  
Turning Point ◽  
Applied Anthropology ◽  
American Anthropologist ◽  
The Real ◽  
Human Organization ◽  
The Future ◽  
Decision Making Processes

In James Peacock's 1995 address on the future of anthropology given at the AAA meetings in Washington, D.C., he spoke persuasively about the discipline's need to move "beyond the academy" and warned that in order for anthropology to flourish, "we must press outward" ("The Future of Anthropology," American Anthropologist 99(1): 9-29, 1997). Efforts to broaden anthropology's contribution to society "beyond the academy" are already under way, as Human Organization, this publication, and this column, in particular, attest. Specifically, renewed interest in public policy reflects the growing conviction that anthropologists' work today needs to be more relevant to decision-making. Applied anthropologists often express frustration at their lack of influence in decision-making processes. Again, as Peacock argues, "Applied anthropology is often a mop-up operation, identifying and solving problems caused by bad policy. Instead, anthropology must move to shaping policy." Efforts through the AAA, SfAA, and elsewhere suggest a turning point for applied anthropology and the discipline in general.

The human factor: the “unknown unknowns” in the real estate development process

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Elaine Worzala ◽  
David Wyman
Keyword(s):  
Decision Making ◽  
Real Estate ◽  
Human Factor ◽  
Commercial Real Estate ◽  
Real Estate Development ◽  
Content Type ◽  
The Real ◽  
The Real Estate ◽  
The Future ◽  
Decision Making Framework

PurposeVolatility, Uncertainty, Complexity and Ambiguity (VUCA) are terms the military have coined to describe the environment they often operate in. This paper examines how this decision-making framework can be used to better inform real estate investment and development. In celebration of this journal's 40th anniversary, we also explore how VUCA can be related to and expand on the teachings of Dr. James A. Graaskamp who published his seminal piece on the Fundamentals of Real Estate Development (1981) the same year. In that piece, he highlights the importance of paying attention to the human factor, the consumers of real estate.Design/methodology/approachThis is a thought piece on an alternative decision-making framework that can help capture the dynamic environment that commercial real estate investors and developers are currently working in. VUCA captures the difficulty of predicting the future in a world of accelerating, unpredictable change. This is particularly important in today's rapidly changing world caused not only by the current COVID-19 pandemic but also the exponential growth of the proptech industry as well as the increasing risks and opportunities associated with climate change that continues to impact the built environment.FindingsThis is not a traditional research project with empirical findings. We are presenting an alternative framework for thinking about making investment decisions in these current volatile, uncertain, complex and ambiguous times today and in the future. In addition, the importance of multidisciplinary training and the human factor are stressed.Research limitations/implicationsThere are no limitations to this research as it is the ideas of the authors. Implications are to help real estate investors, developers and educators better understand the environment that they are working in.Practical implicationsVUCA captures better the dynamic nature of real estate investments compared to traditional analysis. It helps one better analyze the risks and returns but also to acknowledge that there is a lot you cannot predict and there are many exogenous variables that can, at times, completely change the rules of the game. Flexibility and adaptability are essential tools for working in a VUCA environment. In addition, the human factor plays an increasingly important role and real estate investors and developers that clearly understand this and focus on the consumer will likely be more successful.Originality/valueWe believe that this is the first time that VUCA has been used in the real estate academic literature.

Asset allocation decision-making practices of institutional real estate funds in a developing economy

2019 ◽  
Vol 38 (3) ◽  
pp. 457-477
Author(s):  
Benjamin Gbolahan Ekemode ◽  
Abel Olaleye
Keyword(s):  
Decision Making ◽  
Real Estate ◽  
Asset Allocation ◽  
Investment Decisions ◽  
Decision Making Process ◽  
Allocation Decision ◽  
Real Estate Investment ◽  
Content Type ◽  
The Real ◽  
The Real Estate

Purpose In a bid to broaden the understanding of the real estate investment decision-making framework, the purpose of this paper is to examine the real estate asset allocation decision-making practices of real estate funds in Nigeria, a developing economy. This is with a view to providing information toward enhancing real estate investment decisions. Design/methodology/approach A mixed-methods approach comprising a combination of literature review, expert interviews and semi-structured questionnaire survey is adopted for this study. Through literature review and expert interviews, the asset allocation decision-making process of institutional real estate funds was identified. Based on the literature review and expert discussions, a semi-structured questionnaire was developed and self-administered on fund/portfolio managers of 59 institutional real estate funds in Nigeria to investigate their asset allocation decision-making practice. Data were analyzed using descriptive and inferential statistics for the closed-ended questions while the open-ended questions were content analyzed. Findings The findings revealed that the asset allocation decision-making process utilized by public and private real estate funds follows an opportunistic asset accumulation approach. The decision-making process also varies depending on the nature of the fund. Further findings showed that government policies, political uncertainties and regulatory mechanism motivate asset allocation decisions. Moreover, majority of the sampled real estate funds employed a combination of in-house personnel and external consultants (hybrid), while mean/standard deviation and cash flow analysis (DCF, NPV) were mostly utilized by the funds in making property investment decisions. Practical implications The findings implied that the real estate asset allocation decision-making process of institutional property investors in Nigeria deviates from the normative model of the asset allocation process prescribed in the literature and varies depending on the nature of the real estate funds. As such, familiarization of institutional investors with government policies, political climate and other regulatory mechanism (barriers to entry) guiding the ownership and operation of real estate assets in the country could improve their real estate investment decisions. Originality/value The study complements and extends existing literature on real estate asset allocation decision-making process of institutional investors from the viewpoint of the actors involved in a developing African economy.

Revaluations through Dance: Friedrich Nietzsche's Thought in Isadora Duncan's Speech The Dance of the Future

2019 ◽  
Vol 37 (2) ◽  
pp. 206-219
Author(s):  
Meindert E. Peters
Keyword(s):  
Twentieth Century ◽  
The Body ◽  
Eternal Recurrence ◽  
Early Twentieth Century ◽  
Starting Point ◽  
The Future ◽  
The Mind

Friedrich Nietzsche's influence on Isadora Duncan's work, in particular his idea of the Dionysian, has been widely discussed, especially in regard to her later work. What has been left underdeveloped in critical examinations of her work, however, is his influence on her earlier choreographic work, which she defended in a famous speech held in 1903 called The Dance of the Future. While commentators often describe this speech as ‘Nietzschean’, Duncan's autobiography suggests that she only studied Nietzsche's work after this speech. I take this incongruity as a starting point to explore the connections between her speech and Nietzsche's work, in particular his Thus Spoke Zarathustra. I argue that in subject and language Duncan's speech resembles Nietzsche's in important ways. This article will draw attention to the ways in which Duncan takes her cues from Nietzsche in bringing together seemingly conflicting ideas of religion and an overturning of morality; Nietzsche's notion of eternal recurrence and the teleology present in his idea of the Übermensch; and a renegotiation of the body's relation to the mind. In doing so, this article contributes not only to scholarship on Duncan's early work but also to discussions of Nietzsche's reception in the early twentieth century. Moreover, the importance Duncan ascribes to the body in dance and expression also asks for a new understanding of Nietzsche's own way of expressing his philosophy.

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