Search Results

Analytics of costing system design

Eva Labro

in Contemporary Issues in Management Accounting

Costing is an estimation or approximation exercise: within a relevant range, management accountants seek to derive a linear function that approximates underlying true cost behaviour. This chapter ... More

Costing is an estimation or approximation exercise: within a relevant range, management accountants seek to derive a linear function that approximates underlying true cost behaviour. This chapter discusses the research literature in this area, identifying where there is sufficient knowledge to guide practitioners and where further advances are needed in both costing research and practice. The focus is mainly on analytical and empirical work based on theoretical constructs. Section 10.2 briefly discusses what costing systems should seek to approximate, while Section 10.3 looks at how system objectives are pursued. The next section provides an overview of where approximations can go wrong. Section 10.5 discusses how to choose among alternative costing system approximations. Section 10.6 concludes with some avenues to advance costing system design research and practice.Less

Collecting Public Health Surveillance Data: Creating a Surveillance System

M. Kathleen Glynn and Lorraine C. Backer

in Principles & Practice of Public Health Surveillance

This chapter addresses the implementation of the decision to design a public health surveillance system. The first step involves establishing a clear purpose for the surveillance system consistent ... More

This chapter addresses the implementation of the decision to design a public health surveillance system. The first step involves establishing a clear purpose for the surveillance system consistent with public health surveillance principles. It emphasizes the importance of a clear case definition for key variables in the system; knowledge and articulation of the population under surveillance; explication of duration, timeliness, and frequency of data collection; identification of required data elements and the sources of these data; explication of data storage and sharing plans; ways to ensure data quality; and the critical need to protect the privacy and confidentiality of the data entrusted to public health.Less

Human Information Behavior and Information Retrieval: Is Collaboration Possible?

Raya Fidel

in Human Information Interaction: An Ecological Approach to Information Behavior

This chapter examines the contributions of human information behavior (HIB) research to the information retrieval (IR) systems design, as well as the extent to which HIB research is guided by IR ... More

This chapter examines the contributions of human information behavior (HIB) research to the information retrieval (IR) systems design, as well as the extent to which HIB research is guided by IR research. It first considers the concept “implications for design” before turning to research to inform design in HIB and human-computer interaction, types of models in HIB and IR, barriers and challenges to HIB-IR research collaboration, and contextual research in IR. It also looks at two approaches that would enhance research collaboration in HIB and IR: direct collaboration between HIB and IR researchers and the participation of an intermediary who bridges the gap between the fields.Less

Negotiating Out of ConflictExternal Interventions in Africa

Mark Anstey

in The Slippery Slope to Genocide: Reducing Identity Conflicts and Preventing Mass Murder

This chapter explores dimensions of identity conflicts in Africa and dilemmas of external intervention in such conflicts. Poverty is key to understanding conflict in the region, but in the context of ... More

This chapter explores dimensions of identity conflicts in Africa and dilemmas of external intervention in such conflicts. Poverty is key to understanding conflict in the region, but in the context of weak development class and ethnicity are often conflated, and mobilization around ethnic markers offers the greatest utility in organizing groups to compete for resources. The potential for violence is related to such variables as the degree of heterogeneity in a society; high-frustration/high-threat scenarios; a history of violence in intergroup relations; the evolution of cultures of impunity; and leadership choices in mobilizing societal groups. External parties face dilemmas in the legalities of intervention in intrastate conflicts; in coordinating action among themselves; in achieving legitimacy with those directly and indirectly involved in the conflict; in resourcing or championing various types of intervention; in the timing of interventions; in assisting parties in conflict to design social and political systems to reduce and more effectively manage identity conflicts; and in dealing with those parties that are more interested in perpetuating a conflict than in resolving it. Many African conflicts demand a systemic, developmentally oriented approach with long-term vision and carefully designed systems of justice and reconciliation with grassroots resonance if a sustainable peace is to be achieved and levels of violence reduced.Less

Enhancing the Impact of Research in Human Information Interaction

Raya Fidel

in Human Information Interaction: An Ecological Approach to Information Behavior

Cognitive work analysis (CWA) can play an important role in realizing convergence between research in human information interaction (HII) and information systems design. CWA has the potential to ... More

Cognitive work analysis (CWA) can play an important role in realizing convergence between research in human information interaction (HII) and information systems design. CWA has the potential to establish relations between various elements that have been fragmented in human information behavior research and in other HII areas. It can also connect theory with practice, various areas of research expertise, seemingly diverse areas of research, and various theoretical traditions and conceptual constructs. Moreover, CWA can help researchers decide about which variables to study. As an ecological approach, CWA can also be useful to the design of context-specific systems through its focus on environmental constraints.Less

Rising Cost of Design

Clair Brown and Greg Linden

in Chips and Change: How Crisis Reshapes the Semiconductor Industry

This chapter assesses how design has affected the rising cost of fabrication within the chip industry. It explores the contests undergone and faced by the industry, and then discusses two incremental ... More

This chapter assesses how design has affected the rising cost of fabrication within the chip industry. It explores the contests undergone and faced by the industry, and then discusses two incremental responses taken to confront these challenges, namely: Design reuse and system-level design. Chip design is classified into four stages, each of which determines the behavior, signaling processes within the chip, and how to manifest these abstract aspects into their physical form in the chip. One response to the challenges of design is the system-level design approach. Here, Electronic System-Level tools are presented as a language that provides a much-needed productivity boost which further enhances the quality of design in chips. In conclusion, it is argued that the growing complexity in the design of low-power, system-level chips directly affects the rise in cost, which in turn affects consumer behavior.Less

Cognitive Work Analysis: Dimensions for Analysis

Raya Fidel

in Human Information Interaction: An Ecological Approach to Information Behavior

Cognitive work analysis (CWA) is a context- and work-centered conceptual framework that guides an analysis of cognitive work leading to design requirements. Under CWA, any activity that requires ... More

Cognitive work analysis (CWA) is a context- and work-centered conceptual framework that guides an analysis of cognitive work leading to design requirements. Under CWA, any activity that requires decision making is considered “cognitive work.” Given its emphasis on explicit analysis of the constraints impressed upon actors by the work ecology, CWA provides an ecological approach to the study of human information interaction (HII). This chapter describes CWA’s dimensions of analysis and discusses its potential application to information systems design. There are five dimensions of analysis: analysis of the work environment, the work domain analysis, activity analysis, organizational analysis, and analysis of actors’ resources and values.Less

School Choice

Atıla Abdulkadıroğlu

in The Handbook of Market Design

School choice has presented economists with opportunities to study and design student assignment systems, which in turn have helped push forward the frontiers of mechanism design theory. This chapter ... More

School choice has presented economists with opportunities to study and design student assignment systems, which in turn have helped push forward the frontiers of mechanism design theory. This chapter discusses the student assignment problem in school choice, related issues, assignment mechanisms and new developments in the theory and practice of mechanism design within the context of school choice.Less

Five Search Strategies

Raya Fidel

in Human Information Interaction: An Ecological Approach to Information Behavior

Search strategy is a concept related to human information behavior and has generated strong research interest with the introduction of the World Wide Web. Whereas information need is relatively ... More

Search strategy is a concept related to human information behavior and has generated strong research interest with the introduction of the World Wide Web. Whereas information need is relatively stable and triggers a search process, search strategy is a dynamic process and reflects the activities when one is seeking information. This chapter examines five search strategies, discusses the conditions that influence the use of a strategy, and proposes a view on search strategies that is relevant to information systems design. The five search strategies are browsing strategy, analytical strategy, empirical strategy, known site strategy, and similarity strategy.Less

A Dispute System Design Perspective on the Future Development of Consumer Dispute Resolution

Jane Williams and Chris Gill

in The New Regulatory Framework for Consumer Dispute Resolution

This chapter explores the concept of dispute system design in the context of consumer dispute resolution (CDR). While there is a growing literature on dispute system design (DSD) in North America, ... More

This chapter explores the concept of dispute system design in the context of consumer dispute resolution (CDR). While there is a growing literature on dispute system design (DSD) in North America, practitioners and scholars in the UK and Europe have failed to give significant attention to DSD as a discrete activity. As the role of CDR within civil justice systems across Europe continues to grow, the activity of ‘designing justice’ in this area should increasingly be seen as a matter of constitutional as well as practical significance. A failure to address this issue risks undermining the continued legitimacy of state-sanctioned dispute resolution for consumer-to-business disputes. In this chapter, we present a new dispute design model for CDR mechanisms and, drawing on several case studies, demonstrate how it may be applied in practice.Less

Towards a just culture: designing humane social work organisations

Brid Featherstone, Sue White, and Kate Morris

in Re-imagining child protection: Towards humane social work with families

This chapter explores the importance of developing a just culture in organizations so that the kind of social work promoted in this book which places human beings and human factors at its heart can ... More

This chapter explores the importance of developing a just culture in organizations so that the kind of social work promoted in this book which places human beings and human factors at its heart can be developed. It is argued that the systems that have been developed are more concerned with managing institutional risk than fostering a just culture in organizations. Examples are offered of system design that can support rather than hinder humane practice.Less

The Inherent Normativity of Functions in Biology and Technology

Maarten Franssen

in Functions in Biological and Artificial Worlds: Comparative Philosophical Perspectives

This chapter examines the role that is played in the debate on what is and what is not the adequate theory of function, by the claim that “function” is an inherently normative concept. It explores ... More

This chapter examines the role that is played in the debate on what is and what is not the adequate theory of function, by the claim that “function” is an inherently normative concept. It explores exactly how the theories that claim to be able to account for the normativity of function go about doing this. This chapter shows that the proponents of proper function (PF) -type theories do not treat their preferred concept of “function” as being inherently normative. It suggests that systems-with-a-design (SD) theory's central notion of “type fixation” be given a stronger naturalistic footing.Less

Information Systems

Benjamin C. Alamar

in Sports Analytics: A Guide for Coaches, Managers, and Other Decision Makers

This chapter discusses the design of information systems. A high-quality information system is essential in order to meet the two main goals of an analytics program: to provide new, actionable ... More

This chapter discusses the design of information systems. A high-quality information system is essential in order to meet the two main goals of an analytics program: to provide new, actionable information and save time for decision makers. The information system is the tool that allows decision makers to access the information and analyses that will help them gain a competitive advantage. Designing an effective information system requires knowledge of the decision-making process, access to all of the information within an organization, and careful structuring and presentation of relevant information to maximize the time saved. When designed to be inclusive and highly interactive, the information system becomes a powerful tool that allows decision makers to be more aware of the performance of the team (both in the long and short term) and helps them analyze and explore each decision more efficiently and completely.Less

Control Systems

Pierre-Loïc Garoche

in Formal Verification of Control System Software

This chapter sketches the typical development of control systems and refers the reader to classical books for more details on control system design. Historically, control design started in the ... More

This chapter sketches the typical development of control systems and refers the reader to classical books for more details on control system design. Historically, control design started in the continuous world: a system had to be controlled, and its dynamics was captured by the equations of physics, for example, using ordinary differential equations. Then, control theory provides means to build a controller: another system, used in combination with the system to be controlled, is able to move the system to the requested state. The chapter thus begins by presenting a typical process leading to the development of a controller in the aerospace domain. It then gives an idea of each step.Less

Notional Defined Contribution Pension Systems in a Stochastic Context: Design and Stability

Ronald Lee

Alan J. Auerbach (ed.)

in Social Security Policy in a Changing Environment

This chapter explores a new approach to Social Security reform that is known as “Notional Defined Contribution” or “Nonfinancial Defined Contribution” (NDC). This chapter uses a stochastic ... More

This chapter explores a new approach to Social Security reform that is known as “Notional Defined Contribution” or “Nonfinancial Defined Contribution” (NDC). This chapter uses a stochastic macroeconomic model for forecasting and simulating the long-term finances of NDC-type public pension programs in the context of demographic and economic trends in the United States. While NDC plans are seen as having various potential advantages over traditional pay-as-you-go (PAYGO) systems, the focus of this chapter is on their financial stability over the long term. Around the world, PAYGO public pension programs are facing serious long-term fiscal problems due primarily to actual and projected population aging and most appear unsustainable as currently structured. The stochastic population model is based on a Lee-Carter mortality model and a somewhat similar fertility model. The feasible internal rate of return for a PAYGO system with stable population structure equals the rate of growth of the population plus the rate of growth of output per worker. Evidently, stochastic simulation of the system's finances can reveal aspects of its performance that are not otherwise obvious and can assist in improving system design. This promises to be a valuable use for stochastic simulation models of pension systems.Less

Practical Formal Methods in Human–Computer Interaction

Alan Dix

in Computational Interaction

This chapter explores how precise formal methods can be used effectively and practically in interaction design. The term ‘formal methods’ in computer science refers to a suite of techniques drawing ... More

This chapter explores how precise formal methods can be used effectively and practically in interaction design. The term ‘formal methods’ in computer science refers to a suite of techniques drawing on mathematical notions of sets, logic, and functions or precise diagrammatic notations, most of which are currently primarily focused on safety-critical applications in the aerospace or nuclear industries. While research into broader use of these methods could be regarded as a theoretical interest, the early development of formal methods was driven as much by practical considerations as theory. This chapter features two case studies on formal notations and their use in areas of practical interaction design beyond safety-critical applications, as well as understood, used, and appropriated by clients and designers who have no formal training or expertise. Each offers specific notations and techniques to the reader and also explores more general lessons for creating practical formal methods for HCI.Less

Netified: Social Cognition in Crowds and Clouds

Yoram M. Kalman, Daphne R. Raban, and Sheizaf Rafaeli

in The Social Net: Understanding our online behavior

This chapter suggests that social interaction is changing, as increasingly greater portions of human creativity, conversations, and social ties are digitized and mediated by computers. The chapter ... More

This chapter suggests that social interaction is changing, as increasingly greater portions of human creativity, conversations, and social ties are digitized and mediated by computers. The chapter examines this “netification” process, and discusses its consequences for the online presentation of the self and of the other, and also for groups online. The present effects of the laws that govern information on cognition and social behavior are discussed, and some of the major societal and personal consequences of “netification” on work and leisure, on the private and public, and on space and time are reviewed. The chapter makes recommendations for multifaceted research as well as social cognition considerations in systems design.Less

Health and Well-Being

William B. Rouse

in Computing Possible Futures

This chapter focuses on the health and well-being of people, looking at how health services are provided in the U.S. delivery ecosystem. Not surprisingly, the emphasis of this chapter is on ... More

This chapter focuses on the health and well-being of people, looking at how health services are provided in the U.S. delivery ecosystem. Not surprisingly, the emphasis of this chapter is on model-based approaches to support decision-making. Computational modeling can substantially contribute to exploring possible futures for health and well-being. Patient, provider, and payer data sets can be used to parameterize these computational models. Large interactive visualizations can enable a wide range of stakeholders to participate in exploring possible futures. Policy flight simulators can enable projecting likely impacts of policies, for example, alternative payment schemes, before they are deployed. There is enormous variety in healthcare, including patients, providers, and payers, as well as the economic and social circumstances in which they operate. Computational models can be invaluable for projecting the impacts of this variety and considering how both system designs and policy designs should be tailored.Less