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Big Data and Decision-Making: Applications and Uses in the Public and Private Sector breaks down the concept of big data to reveal how it has become integrated into the fabric of both public and private domains, as well as how its value can ultimately be exploited.
This book offers a comprehensive approach to the question of how artificial intelligence (AI) impacts politics, economy, and the society today. In this view, it is quintessential for understanding the complex nature of AI and its role in today’s world. The book has been divided into three parts. Part one is devoted to the question of how AI will be used for security and defense purposes, including combat in war zones. Part two looks at the value added of AI and machine learning for decision-making in the fields of politics and business. Part three consists of case studies—covering the EU, the USA, Saudi Arabia, Portugal, and Poland—that discuss how AI is being used in the realms of pol...
In Italy, an elderly mother awaits a reunion with the son stolen from her by the Nazis—“A darkly hypnotic kaleidoscope of a book” (The Jewish Daily Forward). Haya Tedeschi sits alone in Gorizia, in northeastern Italy, surrounded by a basket of photographs and newspaper clippings. Now an old woman, she waits to be reunited after sixty-two years with her son, fathered by an SS officer and stolen from her by the German authorities as part of Himmler’s clandestine Lebensborn project. Tedeschi reflects on her Catholicized Jewish family’s experiences, in a narrative that deals unsparingly with the massacre of Italian Jews in the concentration camps of Trieste. Her obsessive search for her son leads her to photographs, maps, and fragments of verse, to testimonies from the Nuremberg trials and interviews with second-generation Jews, and to eyewitness accounts of atrocities that took place on her doorstep. From this broad collage of material and memory arises the staggering chronicle of Nazi occupation in northern Italy that “explores the 20th century’s darkest chapter in an original way . . . an exceptional reading experience” (Minneapolis Star-Tribune).
In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide accountants and interested readers through the changing landscape. The book begins by demystifying VBHC and introducing the concept of digital health. It examines how the digital transition is impacting accountants in the healthcare sector, outlining their shifting roles from traditional data processors to strategic advisors. The chapters delve into a broad range of topics including performance evalua...
This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical i...
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of tr...
Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firm’s communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by perfo...
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The privatisation of the British railway industry was a unique political and economic event. An integrated industry was broken-up into numerous component parts and sold off to private sector interests. The result was a highly fragmented industry that was structurally unsound and operationally dysfunctional. This authoritative volume presents an enlightening portrait of an industry that is less efficient, more costly and still more dependent on state subsidy today than its nationalised predecessor. The nine chapters in this work present a comprehensive and rigorous evaluation of how and why the industry has become so dysfunctional and costly, supported by detailed financial analysis and indus...