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Accounting Choices in Family Firms
This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.
The Evolution of Corporate Disclosure
This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Smartphone-Based Human Activity Recognition
The book reports on the author’s original work to address the use of today’s state-of-the-art smartphones for human physical activity recognition. By exploiting the sensing, computing and communication capabilities currently available in these devices, the author developed a novel smartphone-based activity-recognition system, which takes into consideration all aspects of online human activity recognition, from experimental data collection, to machine learning algorithms and hardware implementation. The book also discusses and describes solutions to some of the challenges that arose during the development of this approach, such as real-time operation, high accuracy, low battery consumptio...
Technology and Corporate Law
In light of the overwhelming impact of technology on modern life, this thought-provoking book critically analyses the interaction of innovation, technology and corporate law. It highlights the impact of artificial intelligence and distributed ledgers on corporate governance and form, examining the extent to which technology may enhance or displace conventional theories and practices concerning corporate governance and regulation. Expert contributors from multiple jurisdictions identify themes and challenges that transcend national boundaries and confront the international community as a whole.
Artificial Neural Networks and Machine Learning -- ICANN 2014
The book constitutes the proceedings of the 24th International Conference on Artificial Neural Networks, ICANN 2014, held in Hamburg, Germany, in September 2014. The 107 papers included in the proceedings were carefully reviewed and selected from 173 submissions. The focus of the papers is on following topics: recurrent networks; competitive learning and self-organisation; clustering and classification; trees and graphs; human-machine interaction; deep networks; theory; reinforcement learning and action; vision; supervised learning; dynamical models and time series; neuroscience; and applications.
Handbook of Accounting in Society
The Handbook of Accounting in Society invites readers to consider the ways in which accounting affects organizations, institutions, communities, professions, and everyday life. Diverse in its reach, this Handbook campaigns for the need to reconsider our understanding of what accounting is and crucially, what it can become.
Handbook of Big Data and Analytics in Accounting and Auditing
This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than e...
Innovative Developments in Virtual and Physical Prototyping
Innovative Developments in Virtual and Physical Prototyping presents essential research in the area of Virtual and Rapid Prototyping. The volume contains reviewed papers presented at the 5th International Conference on Advanced Research in Virtual and Rapid Prototyping, hosted by the Centre for Rapid and Sustainable Product Development of the Polytechnic Institute of Leiria, Portugal, from September 28 to October 1, 2011. A wide range of topics is covered, such as CAD and 3D Data Acquisition Technologies, Additive and Nano Manufacturing Technologies, Rapid Tooling & Manufacturing, Biomanufacturing, Materials for Advanced Manufacturing Processes, Virtual Environments and Simulation, Applications of Virtual and Physical Prototyping Technologies. Innovative Developments in Virtual and Physical Prototyping is intended for engineers, designers and manufacturers who are active in the areas of mechanical, industrial and biomedical engineering.
Ambient Assisted Living and Home Care
This book constitutes the refereed proceedings of the 4th International Workshop on Ambient Assisted Living, IWAAL 2012, held in Vitoria-Gasteiz, Spain, in December 2012. The 58 research papers were carefully reviewed and selected from various submissions. The papers are organized in topical sections such as intelligent healthcare and home-care environments, AAL environments, sensing and monitoring, human-computer interaction at assistive environments, semantic modeling for realizing AAL, and application domains.
