Measures devised to quantify production upstreamness and downstreamness in value chains have been introduced and used increasingly in recent years. While the constructs embodied in these measures are meaningful, this paper identifies an overlooked implementation problem. Specifically, the algorithms have been applied either as though the underlying data represent flows, or under the assumption ...

The ultimate goal of phonology is to uncover the mechanism whereby an indiscrete succession of sounds becomes a discrete chain of identifiable phonemes. A word falls naturally into morphemes and syllables. In the course of this double division two classes of languages emerge: those in which syllableand morpheme-boundaries always coincide and those in which this correspondence is not obligatory....

In Germany, financial pressure and a lack of efficiency have caused the need for several reform processes in the local governments of German municipalities. These local governments are facing a growing contradiction between decreasing levels of financial support and increasing responsibilities. In order to address this tension, municipalities are starting to change their accounting systems by i...

Semantic expressiveness refers to how well a model reflects the underlying reality the model represents. Prior research has claimed the REA (Resources-Events-Agents) accounting model is more semantically expressive than is the traditional DCA (Debit-Credit-Account) accounting model. This research demonstrates experimentally that users perceive REA as more semantically expressive than DCA. This ...

The integration of activity-based costing (ABC) and environmental cost accounting (ECA) systems provides companies with more accurate information to make both well-rounded and effective decisions. The purpose of this study is to propose an effective approach to integrate both ABC and ECA systems. A case study analysing process is used to compare the traditional accounting system and the ABC sys...

A probabilistic topic model is a modern statistical tool for document collection analysis that allows extracting a number of topics in the collection and describes each document as a discrete probability distribution over topics. Classical approaches to statistical topic modeling can be quite effective in various tasks, but the generated topics may be too similar to each other or poorly interpr...

The passenger revenue accounting (PRA) system has the monumental task of accounting for each of the 60,000 or so tickets that Northwest Airlines sells each day. One function of PRA is to audit each ticket to ensure that the travel agent or Northwest ticket station that sold the ticket collected the correct fare and claimed the correct commission. The fare and commission audit expert system perf...