Based on qualitative research that was conducted on enterprises from the industrial sector, we acquired new knowledge on the use and the needs of management accounting and control practices. The focus of the study was small and middle industries based in the French-speaking part of Switzerland using an ERP (Enterprise Resources Planning) system. The research aims to highlight the best practices in management accounting and control, as well as underlining missing information and tools. The collected data will be used in further research to design a simplified framework of management accounting and controlling that will be useful in identifying and developing the necessary ERP system functionalities.
The current architecture for VANET related services relies on a Client-Server approach and leads to numerous drawbacks, such as network congestion due to the bottleneck problem or, more importantly, data privacy concerns. Indeed, because of the network topology, traffic must go through nodes which limit the bandwidth and thus bound the overall network capacity. Finally, user data is collected and stored in servers, used by third party services. However, these providers are known to treat lightly user privacy by selling or using the data for their own purposes (Beresford and Stajano, 2004). By use of a decentralized and distributed communication protocol (i.e. D2D), one can overcome these problems by spreading the communication burden to all nodes in the mesh. By means of cryptographic techniques, we can ensure that the shared data is secured and controlled at the end-user side. This paper presents a study and proposes a proof of concept of a decentralized and distributed information system by means of a dynamic navigation system for VANET, using a low-cost solution such as Wifi or LTE-direct new 3GPPP protocol. This system preserves user privacy and is augmented with forensics capabilities.
Intra-family moral hazard refers to the disincentive for informal caregivers to provide care to their dependent relatives in the presence of long-term care (LTC) insurance. This article uses crosssectional data from the Survey of Health, Ageing, and Retirement in Europe (SHARE) database to test the effect of both public and private LTC insurance on the reception of informal care in Italy and Spain. The results support the hypothesis of intra-family moral hazard for Spain in the case of public LTC insurance while they reject it for Italy. They confirm recent theoretical findings showing that fixed insurance benefits provide much less disincentives to offer informal care than proportional insurance benefits.
Dans cet article, les auteurs décrivent l’étude de la gestion du cycle de vie des données en cours en Suisse avec un accent sur la préservation à long terme. Basé sur une grande analyse de documents, ainsi que des entretiens semi-structurés, le projet décrit ci-dessous vise à fournir des services au niveau suisse pour les besoins les plus importants dans la gestion des données tout au long de leur cycle de vie, y compris un point d’accès et de contact, de formation et de conseil unique, des solutions de gestion des données actives, des options de stockage et de conservation à long terme, ainsi qu’une gouvernance pour tous les aspects. Mots-clés: Services de gestion de données de recherche, la préservation des données numériques, la gestion des données de cycle de vie inclusifs.
Accessing online health content of high quality and reliability presents challenges. Laypersons cannot easily differentiate trustworthy content from misinformed or manipulated content. This article describes complementary approaches for members of the general public and health professionals to find trustworthy content with as little bias as possible. These include the Khresmoi health search engine (K4E), the Health On the Net Code of Conduct (HONcode) and health trust indicator Web browser extensions.
This paper empirically assesses how financial risk aversion reacts to a change in individuals’ wealth and health and to the introduction of both financial and health risks using the Survey of Health, Ageing, and Retirement in Europe (SHARE). Individuals in our sample exhibit financial risk aversion decreasing both in wealth and health. Financial risk aversion is also found to increase in the presence of both background financial and health risks. Interestingly, the sensitivity of financial risk aversion to wealth, respectively to health, is shown to depend on the presence of a financial background risk, respectively health background risk, but in opposite directions. Such findings can help to better understand various economic decisions in a risky environment.
During the last three decades several hundred papers have been published on the broad topic of “program comprehension”. The goal was always the same: to develop models and tools to help developers with program understanding during program maintenance. However few authors targeted the more fundamental question: “what is program understanding” or, other words, proposed a model of program understanding. Then we reviewed the proposed program understanding models. We found the papers to be classifiable in three period of time in accordance with the following three subtopics: the process, the tools and the goals. Interestingly, studying the fundamental goal came after the tools. We conclude by highlighting that it is required to go back to the fundamental question to have any chance to develop effective tools to help with program understanding which is the most costly part of program maintenance.
Marketing instructors have traditionally sought to use experiential and active learning methods in their teaching. The flipped classroom is a learner-centered innovative pedagogical approach that moves the delivery of class material outside the classroom to focus on collaborative activities during class sessions. This qualitative exploratory research aims at understanding how students perceive their experience and the outcome of flipped classroom marketing courses in two Swiss universities. The analysis shows mixed results depending on the student population involved, as well as on the format of the preparatory material provided.
City-Zen is an interactive temporal knowledge-browsing platform that aims to valorise cultural heritages. While many organizations propose relevant data sets, they are hardly accessed, analysed and reused because of the formats inconsistency and the inappropriate information browsing and visualization. The goal of the project is to valorise the existing cultural heritage through a citizen centric design platform. The use case of this project involves a user willing to discover the history of a region and to embark in a cultural journey in the past. This project addresses a novel approach of data analysis of both assessment methods of data quality and spatio-temporal information. The proposed paper will describe the approach, its model and its implementation tests in the context of the State of Wallis.
