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Letteratura scientifica selezionata sul tema "Discretionary information"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 10 febbraio 2022

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Articoli di riviste sul tema "Discretionary information"

1

Coates, Del. "Analyzing and Optimizing Discretionary Information". Design Management Journal (Former Series) 8, n. 2 (10 giugno 2010): 58–65. http://dx.doi.org/10.1111/j.1948-7169.1997.tb00161.x.

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2

Verrecchia, Robert E. "Information quality and discretionary disclosure". Journal of Accounting and Economics 12, n. 4 (marzo 1990): 365–80. http://dx.doi.org/10.1016/0165-4101(90)90021-u.

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3

Ebert, Michael, Dirk Simons e Jack D. Stecher. "Discretionary Aggregation". Accounting Review 92, n. 1 (1 marzo 2016): 73–91. http://dx.doi.org/10.2308/accr-51434.

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ABSTRACT We study a disclosure decision for a firm's manager with many sources of private information. The presence of multiple numerical signals provides the manager with an opportunity to hide information via aggregation, presenting net amounts in order to show information in its best light. We show that this ability to aggregate fundamentally changes the nature of voluntary disclosure, due to the market's inability to verify that a report is free of strategic aggregation. We find that, in equilibrium, the manager fully discloses if and only if the manager's private information makes the firm look sufficiently weak. By separating bad news from good news, a disaggregate report informs the market of as much offsetting news as possible, revealing how close the news is to a neutral benchmark. The result is, therefore, pooling at the top and separation at the bottom, the opposite of what transpires with a single news source. JEL Classifications: M41; D82; D83.

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4

Moscariello, Nicola, Pietro Fera e Ettore Cinque. "The information content of discretionary accruals during systemic crises". Journal of Applied Accounting Research 21, n. 3 (17 aprile 2020): 455–76. http://dx.doi.org/10.1108/jaar-04-2018-0054.

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PurposeBy analyzing the relationship between discretionary accruals and information asymmetry throughout the latest global financial crisis, this paper deepens our understanding of the effect of managerial discretion on the informativeness of earnings in the case of a negative exogenous shock in business fundamentals.Design/methodology/approachThis paper examines the relationship between discretionary accruals and the bid–ask spread within the Italian Stock Exchange over the period of 2007–2012. The authors focus on one country in order to avoid systematic cross-country performance variation in discretionary accruals models, and they use the bid–ask spread as a proxy for information asymmetry.FindingsThis paper shows the role played by discretionary accruals in unblocking private information in the case of a negative exogenous shock in business fundamentals and finds a significant negative relationship between discretionary accruals and the bid–ask spread during the global financial crisis, although only limited to firms with strong corporate governance.Research limitations/implicationsSince the paper focuses on one country, the findings might not be necessarily generalizable. Moreover, the relatively small sample size could be another limitation.Practical implicationsThis paper offers useful evidence to identify settings in which discretionary accruals increase the informativeness of earnings. Further, it suggests controlling for macroeconomic variables to mitigate the risk of an erroneous interpretation of discretionary accruals models.Originality/valueThis paper extends knowledge and collects new evidence on the information content of discretionary accruals by investigating the relationship between discretionary accruals and information asymmetry during a systemic crisis.

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5

Cluley, Emma. "Discretionary disclosure of information under MAPPA". Probation Journal 55, n. 1 (marzo 2008): 85–93. http://dx.doi.org/10.1177/0264550507085682.

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Chowdhury, Abu, Sabur Mollah e Omar Al Farooque. "Insider-trading, discretionary accruals and information asymmetry". British Accounting Review 50, n. 4 (giugno 2018): 341–63. http://dx.doi.org/10.1016/j.bar.2017.08.005.

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Jorgensen, Bjorn N., e Michael T. Kirschenheiter. "Discretionary Risk Disclosures". Accounting Review 78, n. 2 (1 aprile 2003): 449–69. http://dx.doi.org/10.2308/accr.2003.78.2.449.

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We model managers' equilibrium strategies for voluntarily disclosing information about their firm's risk. We consider a multifirm setting in which the variance of each firm's future cash flow is uncertain. A manager can disclose, at a cost, this variance before offering the firm for sale in a competitive stock market with risk-averse investors. In our partial disclosure equilibrium, managers voluntarily disclose if their firm has a low variance of future cash flows, but withhold the information if their firm has highly variable future cash flows. We establish how the manager's discretionary risk disclosure affects the firm's share price, expected stock returns, and beta, within the framework of the Capital Asset Pricing Model. We show that whereas one manager's discretionary disclosure of his firm's risk does not affect other firms' share prices, it does affect the other firms' betas. Also, we demonstrate that a disclosing firm has lower risk premium and beta ex post than a nondisclosing firm. Finally, we show that ex ante, the expected risk premium and expected beta of each firm are higher under a mandatory risk disclosure regime than in the partial disclosure equilibrium that arises under a voluntary disclosure regime.

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8

Simamora, Alex Johanes. "Effect of earnings management on earnings predictability in information signaling perspective". Jurnal Akuntansi 22, n. 2 (29 agosto 2018): 173. http://dx.doi.org/10.24912/ja.v22i2.346.

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This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability. This research use manufacture firms listed in Indonesian Stock Exchange 2003-2015 as research sample, with 2013-2014 as research period. Accrual earnings management is measured by discretionary and innate abnormal accrual. Real earnings management is measured by aggregate of abnormal cash flow of operation, abnormal production, abnormal discretionary expenses. As expected, discretionary accrual as opportunist act does not support earnings predictability, while innate accrual as information signaling of business model improves earnings predictability. Real earnings management as information signaling of market share and financial health improves earnings predictability as well. In general, earnings management as information signaling is more likely to communicate condition of firm and leads to informativeness of earnings.

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Chen, Changling, Alan Guoming Huang e Ranjini Jha. "Idiosyncratic Return Volatility and the Information Quality Underlying Managerial Discretion". Journal of Financial and Quantitative Analysis 47, n. 4 (23 febbraio 2012): 873–99. http://dx.doi.org/10.1017/s002210901200018x.

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AbstractVariation in idiosyncratic return volatility from 1978 to 2009 is attributable to discretionary accrual volatility and the correlation between premanaged earnings and discretionary accruals reflective of information quality across firms. These results are robust to controls for firm operating uncertainty, growth options, business-cycle variations, and firm age and industry effects, and they highlight the importance of managerial discretion in determining idiosyncratic volatility.

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Quosigk, Benedikt, e Dana A. Forgione. "Do donors respond to discretionary accounting information consolidation?" Journal of Public Budgeting, Accounting & Financial Management 30, n. 1 (5 marzo 2018): 16–39. http://dx.doi.org/10.1108/jpbafm-03-2018-003.

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Purpose The purpose of this paper is to investigate donor responses to discretionary accounting information consolidation. Nonprofit (NP) financial statement consolidation discretion significantly impacts program ratio reporting, the primary NP performance measure. Stakeholders are misled to allocate limited resources inefficiently. While some NPs file group Internal Revenue Service (IRS) Form 990 returns with their affiliates, effectively providing consolidated statements, others choose to file independently of their affiliates. Design/methodology/approach The authors use OLS regression analysis and panel data for 5,697 NP-year observations for the period 2009-2011 retrieved from the National Center for Charitable Statistics Form 990 database. Findings The authors find evidence that consolidation discretion substantially impacts donor decisions. NP managers have incentive to utilize consolidation discretion to influence charitable giving. Practical implications The authors urge the IRS and the Financial Accounting Standards Board to reconsider the consolidation guidance for NP organizations, to develop performance measures beyond the widely used program ratio, and to require program ratio segment reporting to allow for better comparability among NPs irrespective of consolidation status. Further, the authors caution stakeholders to consider supporting organization transactions in their resource allocation decisions. Originality/value The authors are the first to use NP supporting organization information to investigate consolidation discretion and its impact on donor responses.

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Tesi sul tema "Discretionary information"

1

Frantz, Pascal. "Discretionary accounting choices : an information perspective". Thesis, London Business School (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.319344.

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Petri, Carl-Johan. "Organizational information provision : managing mandatory and discretionary utilization of information technology /". Linköping : Univ, 2001. http://www.bibl.liu.se/liupubl/disp/disp2001/tek720s.pdf.

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Hestad, Daniel R. "A discretionary-mandatory model as applied to network centric warfare and information operations". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2001. http://handle.dtic.mil/100.2/ADA387764.

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Thesis (M.S. in Information Systems and Operations) Naval Postgraduate School, March 2001.
Thesis advisor(s): Michael, James Bret ; Josang, Audun. "March 2001." Includes bibliographical references (p. 75-78). Also Available online.

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Li, Xu 1974. "Behavioral explanation for mispricing of IPO's discretionary current accruals and impact of firm's information environment of information asymmetry". Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/17798.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2004.
Includes bibliographical references.
This thesis contains two chapters. Chapter One provides definitive evidence about the effect of discretionary current accruals on the pricing of IPOs. Specifically, I seek to discriminate between two alternative explanations for the prior findings: 1) behavioral biases coupled with limited arbitrage; and 2) the sample- and period-specific nature of the results in the prior literature. Using hand-gathered accrual data for all IPOs from 1926 to 1961 and machine-readable accrual data for all IPOs from 1962 to 1998, I obtain the following results. First, I fail to observe a negative association between discretionary current accruals and subsequent price performance for the 1926 to 1971 period. Second, my analysis reveals that the pattern of cross-sectional evidence is inconsistent with the predictions made by behavioral theories. Third, in the 1972 to 1998 period, evidence of predictable negative performance attributable to IPO discretionary current accruals is limited to NASDAQ firms. Overall, these findings are difficult to reconcile with mispricing as an outcome of investor behavioral biases correlated across individuals. Chapter Two examines how financial statement informativeness, analyst following, and company news relate to the information asymmetry between insiders and outsiders. Corporations' timely disclosures of value relevant information and information collection by outsiders reduce information asymmetry, limiting insiders' ability to trade profitably on private information. We use the profitability and intensity of insider trades to proxy for information asymmetry. We find that increased analyst following is associated with reduced profitability of insider trades and reduced insider purchases. Financial statement
(cont.) informativeness is negatively associated with the frequency of insider purchases. However, company news, good or bad, is positively associated with insider purchase frequency.
by Xu Li.
Ph.D.

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Smith, Dallin O. "Impact of Internal Information Quality on Potential Earnings Management and Fraud". Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1626457058557002.

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LaMore, Robert L. "CyberCIEGE scenario illustrating secrecy issues through mandatory and discretionary access control policies in a multi-level security network". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Jun%5FLaMore.pdf.

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Perols, Johan L. "Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining". [Tampa, Fla] : University of South Florida, 2008. http://purl.fcla.edu/usf/dc/et/SFE0002486.

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Ferreira, Felipe Ramos. "Os efeitos da auditoria independente (externa) sobre a manipulação da informação contábil por parte das OPS brasileiras". reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/11245.

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A presente pesquisa busca investigar se a auditoria externa (independente) minimiza a propensão à manipulação das informações contábeis - MIC (medidas pelas acumulações discricionárias correntes) por parte das operadoras de plano privado de assistência à saúde, no que tange às informações econômico-financeiras divulgadas à Agência Nacional de Saúde Suplementar. Após revisão bibliográfica sobre qualidade da informação contábil, auditoria e mercado de saúde suplementar, promoveu-se uma pesquisa empírica com informações prestadas à ANS pelas OPS relativas ao período de 2004 a 2006. Para verificar se há diferença significativa no nível de acumulações discricionárias correntes, medidas pelo modelo AWCA e Jones Modificado (1995), entre as informações auditadas (quarto trimestre de cada ano) e as informações nãoauditadas (três primeiros trimestres de cada ano) para as mesmas empresas foi aplicado o teste não-paramétrico de Mann-Whitney. Os resultados indicam que não existem diferenças estatísticas significativas na propensão à manipulação entre as informações contábeis auditadas e não-auditadas, pelo menos no que tange às informações de 2004 a 2006 prestadas pelas OPS à ANS. Adicionalmente, também foram testadas as influências do tipo de modalidade, porte da firma e situação apresentada do patrimônio líquido sobre as acumulações discricionárias correntes. Observou-se que essas três variáveis influenciam em maior ou menor grau na manipulação da informação contábil gerada pelas OPS à ANS. Neste contexto, as seguintes características sobre a maior propensão a MIC foram diagnosticadas: Cooperativa Odontológica e a Medicina de Grupo (Modalidade); Pequeno (Porte da Firma); e Passivo a Descoberto ou PL Próximo de Zero (Situação do Patrimônio Líquido). Ao passo que as características relacionadas à menor propensão de MIC foram: Cooperativa Médica e Filantropia (Modalidade); Médio e Grande (Porte da Firma); Patrimônio Líquido Favorável (Situação do Patrimônio Líquido).
This research aims to investigate whether the external (independent) audit minimizes the propensity for manipulation of accounting information (measured by discretionary current accruals) by health maintenance organizations (OPS), in regard to financial information disclosed to the Brazilian Health Care Agency (ANS). Based on a literature review of external audit, manipulation of accounting information and health care industry we developed an empirical research to information provided by OPS to the ANS for the period 2004 to 2006. To test for significant differences in the level of discretionary current accruals, measured by AWCA model and modified Jones (1995), we compared the quality of audited information (fourth quarter of each year) with the quality of non-audited information (the first three quarters of each year) from the same companies. This difference was investigated by the nonparametric Mann-Whitney test. The results indicate that there are no statistically significant differences in the propensity to manipulation of accounting information between audited and non-audited financial reports, at least in relation to information from 2004 to 2006 provided by OPS to the ANS. In addition, there were also tested the influence of type of procedure, size of firm and the situation presented in shareholders' equity on the discretionary current accruals. It was observed that these three variables influence a greater or lesser degree in the manipulation of accounting information generated by the OPS to the ANS. In this context, the following features on the more likely the MIC were diagnosed: Cooperative Dental and Medical Group (Type of Procedure); Small (Size of Firm); and Negative Equity or close to zero (Situation Presented in Shareholders’ Equity). On the other hand, the main features that are less likely to MIC were: Cooperative Medical and Philanthropy (Type of Procedure); Medium and large (Size of Firm); and Equity Favorable (Situation Presented in Shareholders’ equity).

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Abdel, Nour Joseph. "The effect of employee ownership on audit fees, auditor independence and earnings management : evidence from France". Electronic Thesis or Diss., Aix-Marseille, 2020. http://theses.univ-amu.fr.lama.univ-amu.fr/200407_ABDELNOUR_601e813hbqqyh297jdc660bt_TH.pdf.

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L’Actionnariat Salarié (AS) est une composante de rémunération qui permet de relier le patrimoine personnel du salarié à celui de l’entreprise. Il assure leur représentation dans le conseil d’administration, ce qui génère des effets sur plusieurs niveaux : individuel, organisationnel et macroéconomique. Ce travail doctoral examine les effets de l’AS sur les pratiques de comptabilité et audit en France, pays où l’AS est le plus développé en Europe. Le premier chapitre introduit les plans d’AS et les autres plans de participation des salariés en France et dans le monde. Le second chapitre étudie les coûts d’agence et les honoraires d’audit. Il montre une relation en U inversé entre l’AS et ces deux variables, indiquant que l’AS a un double effet : l’alignement des intérêts et l’enracinement des dirigeants. Le troisième chapitre montre que l’AS rassure les parties prenantes sur l’indépendance de l’auditeur. Il permet notamment aux dirigeants de profiter des bénéfices liés à un double engagement (audit et non-audit) et d’acquérir plus de services non-audits. Le quatrième chapitre révèle que la gestion des résultats par les managers en France, à travers les accruals discrétionnaires, est plutôt utilisée de manière opportuniste. L’étude démontre aussi que l’AS réduit la manipulation opportuniste des résultats et le taux d’opportunisme des accruals. Le dernier chapitre présente une conclusion de la thèse et synthétise les résultats, les contributions et les limites de la recherche. Cette thèse de doctorat contribue à la littérature sur la gouvernance d’entreprise, en examinant l’effet de l’AS sur les coûts d’agence à travers divers prismes
Employee Share Ownership (ESO) refers to a compensation practice through which an employee’s wealth is directly tied to their companies’. It provides their representation in the board of directors and has several effects on the individual, corporate and macroeconomic levels. This doctoral thesis discusses the effects of employee ownership on accounting and audit practices in France, the country that has the most developed ESO in Europe. The first chapter provides a general introduction to ESO schemes and other shared capitalism arrangements in France and in the world. The second chapter focuses on agency costs and audit fees, and finds a negative U-shaped relationship between ESO and both variables. It indicates that ESO aligns the interests of employees with those of shareholders, but also acts as a managerial entrenchment mechanism. The third chapter finds that ESO reassures the company’s stakeholders about the auditor’s independence and allows managers to benefit from their auditor’s joint-engagement benefits by purchasing more non-audit services. The fourth chapter studies earnings management through discretionary accruals and reveals that earnings management in France is rather used opportunistically by managers. It also finds that ESO helps decreasing the manipulation of earnings and reduces the opportunism of the discretionary accruals. The final chapter summarizes the thesis’ results and presents its contributions and limitations. This doctorate dissertation contributes to research on corporate governance by studying ESO’s effect on agency costs from several perspectives

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Cheng, Ling-chi, e 鄭淩淇. "The Information Content of Discretionary Accruals". Thesis, 2000. http://ndltd.ncl.edu.tw/handle/65042641239725112351.

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碩士
中原大學
會計學系
88
Discretionary accruals play an important role in determining the behavior of reported earnings. Since discretionary accruals are subject to management’s manipulation, past researches focused on the role of discretionary accruals in contracting and income smoothing. The current study extends Subramanyam（1996）and classifies discretionary accruals into those for the purposes of signaling and for the purposes of smoothing income. The results indicate that the Taiwan capital market responds to discretional accruals that are hypothesized for the purposes of signaling stronger than those for the purposes of smoothing income. Although the associations between discretionary accruals and future performance indicators are positive, the relationship between discretionary accruals that are hypothesized for the purposes of signaling and future performance indicators is weaker than that between discretionary accruals that are hypothesized for the purposes of smoothing income and future performance indicators.

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Più fonti

Libri sul tema "Discretionary information"

1

Seppänen, Harri J. Discretionary disclosure and external financing: Evidence from a relationship financing environment. Helsinki]: Helsinki School of Economics and Business Administration, 1999.

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A Discretionary-Mandatory Model as Applied to Network Centric Warfare and Information Operations. Storming Media, 2001.

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Transportation infrastructure: Supplemental information on the Federal Highway Administration's project selection process for five discretionary programs. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Judi, DeCarme, Glover Jeanne, ERIC Clearinghouse on Disabilities and Gifted Education. e Special Education Programs (U.S.). Research to Practice Division., a cura di. Discretionary projects supported by the Office of Special Education Programs under the Individuals with Disabilities Education Act, fiscal year 1998: Technical assistance, dissemination, and parent training. Reston, Va: ERIC Clearinghouse on Disbilities and Gifted Education, the Council for Exceptional Children, 1998.

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Capitoli di libri sul tema "Discretionary information"

1

Dye, Ronald A. "Intrafirm Resource Allocation and Discretionary Actions". In Economic Analysis of Information and Contracts, 349–72. Dordrecht: Springer Netherlands, 1988. http://dx.doi.org/10.1007/978-94-009-2667-7_13.

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Dranger, Stephen, Robert H. Sloan e Jon A. Solworth. "The Complexity of Discretionary Access Control". In Advances in Information and Computer Security, 405–20. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11908739_29.

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van Rensburg, Wilna Jansen, e Martin S. Olivier. "A Discretionary Security Model for Object-oriented Environments". In Information Systems Security, 306–16. Boston, MA: Springer US, 1996. http://dx.doi.org/10.1007/978-1-5041-2919-0_27.

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Schaefera, Marvin, e Gary Smithb. "Assured Discretionary Access Control for Trusted RDBMS". In IFIP Advances in Information and Communication Technology, 251–66. Boston, MA: Springer US, 1996. http://dx.doi.org/10.1007/978-0-387-34932-9_16.

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Lluch Lafuente, Alberto, Flemming Nielson e Hanne Riis Nielson. "Discretionary Information Flow Control for Interaction-Oriented Specifications". In Lecture Notes in Computer Science, 427–50. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-23165-5_20.

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Yang, Jie, Min-Sheng Tan e Lin Ding. "Discretionary Access Control Method to Protect Blockchain Privacy". In Communications in Computer and Information Science, 161–74. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-1922-2_11.

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Spalka, Adrian, Armin B. Cremers e Hartmut Lehmler. "Protecting Confidentiality against Trojan Horse Programs in Discretionary Access Control System". In Information Security and Privacy, 1–17. Berlin, Heidelberg: Springer Berlin Heidelberg, 2000. http://dx.doi.org/10.1007/10718964_1.

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Mavridis, Ioannis, George Pangalos e Marie Khair. "Emedac: Role-Based Access Control Supporting Discretionary and Mandatory Features". In IFIP Advances in Information and Communication Technology, 63–78. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/978-0-387-35508-5_5.

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Que, Ying, e Peter Secord. "Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks". In Communications in Computer and Information Science, 1–7. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23065-3_1.

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Rivera Sánchez, Yaira K., Steven A. Demurjian e Lukas Gnirke. "Attaining Role-Based, Mandatory, and Discretionary Access Control for Services by Intercepting API Calls in Mobile Systems". In Lecture Notes in Business Information Processing, 221–48. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-93527-0_11.

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Atti di convegni sul tema "Discretionary information"

1

Lin, Tsau Young (T Y. ). "Managing Information Flows on Discretionary Access Control Models". In 2006 IEEE International Conference on Systems, Man and Cybernetics. IEEE, 2006. http://dx.doi.org/10.1109/icsmc.2006.385057.

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Lin, Tsau Young T. Y., e Pierre Vachon. "Secure information flow and file movements: A topological theory of discretionary access controls". In 2017 IEEE International Conference on Big Data (Big Data). IEEE, 2017. http://dx.doi.org/10.1109/bigdata.2017.8258126.

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Ray, Subhajyoti. "Curbing the misuse of discretionary power in public service: Case of building plan approvals using simple checklists". In 2010 International Conference on Information Society (i-Society 2010). IEEE, 2010. http://dx.doi.org/10.1109/i-society16502.2010.6018805.

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Konstantinov, Igor S., Sergej A. Lazarev, Oleg V. Mihalev, Vladimir E. Kiselev e Alexander V. Demidov. "The model of management access to the resources of the closed discretionary information computation environment in the form of corporate portal network". In 2016 IEEE 10th International Conference on Application of Information and Communication Technologies (AICT). IEEE, 2016. http://dx.doi.org/10.1109/icaict.2016.7991744.

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Ren, Meng, e Guangqiang Wu. "Integrated Strategy for Automatic Lane-Changing Decision and Trajectory Planning in Dynamic Scenario". In ASME 2020 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/detc2020-22294.

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Abstract Automatic lane change is a necessary part for autonomous driving. This paper proposes an integrated strategy for automatic lane-changing decision and trajectory planning in dynamic scenario. The Back Propagation Neural Network (BPNN) is used in decision-making layer, whose prediction accuracy of the discretionary lane-changing is 94.22%. The planning layer determines the adjustable range of the average vehicle speed based on the size of the “lane-changing demand”, which is obtained based on the data of hidden layer in neural network, and then dynamically optimizes the lane-changing curve according to the vehicle speed and the current scenario. In order to verify the rationality of the proposed lane-changing architecture, simulation experiments based on a driving simulator is performed. The experiments show that the vehicle’s maximum lateral acceleration under the proposed lane-changing trajectory at a speed of 70km/h is about 0.1g, which means the vehicle has better comfort during lane-changing. At the same time, the proposed lane-changing trajectory is more in line with the human driver’s lane-changing trajectory compared with that of other planning strategy. Meanwhile, the planning strategy can also support the lane-changing trajectory planning on a curved road.

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Zheng, Gangyang, Paul Nelson, Vera Moiseytseva, Ernie Kee e Fatma Yilmaz. "A RISMC Perspective of the Reasonable Risk-Protection Measures". In 2014 22nd International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/icone22-31174.

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The U.S. Nuclear Regulatory Commission (NRC) is mandated to ensure “adequate protection” to the public health and safety, regardless of cost. It also has steadfastly declined to specify precisely what constitutes “adequate protection,” except that it does not mean “zero risk.” Rather it judges on a case-by-case basis whether the “adequate protection” standard has been met. NRC also seems to reserve the right to require an even higher level of protection, when that can be achieved in a manner that it judges to meet similarly imprecisely specified criteria such as “practicality” and “reasonableness.” In Regulatory Guide 1.174 NRC comes close to a concrete specification of “adequate protection,” albeit one that depends upon the historical licensing basis for a specific plant. And the technical portion of this paper begins with a description of how the approach of Regulatory Guide 1.174 can be viewed from the perspective of Risk-Informed Safety Margin Characterization. Meanwhile, in this research, in order to better understand the role of regulation, a microeconomic model of a price-taking nuclear power plant is constructed, particularly of the cost (C) of achieving any specified level of core damage frequency (CDF). Solution of this model reveals an economic optimum, at a point that balances plant value against risk of losing the plant via an accident involving core damage. For CDFs slightly smaller than this economic optimum there is scope for a regulatory mandate of even smaller CDF, should that be deemed either necessary to attain “adequate protection,” or reasonably attainable in order to achieve greater than adequate protection of the public health and safety. It is argued that regulatory bodies must have scope for discretionary decisions, because the information necessary to formulate a reasonable approximation to the cost curve C (fortunately) does not exist.

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Oni, Babatunde. "Addressing the Socio-Economic Concerns of the Niger Delta Host Communities Through Local Content Policy; the Impact of Nigerias Local Participation Policy on Her Investment Climate". In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207210-ms.

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Abstract Objective and scope This paper aims to establish that proper resource management and governance within the Nigerian oil and gas industry, more specifically, her local participation policy, which focuses on adequately addressing the social and economic concerns of the host communities in oil producing regions of Nigeria, particularly in the Niger Delta, will ultimately lead to more secure and sustainable economic development and a more attractive investment climate for Nigeria. Methods Procedure, process This research study will employ an analytical approach, more specifically qualitative analysis, in analyzing the interplay between the various factors which have birthed low oil and gas productivity in the Niger delta region of Nigeria and how proper application of Nigeria's local participation policy can influence the circumstances and yield positive result. The research study will rely heavily on available literature and legislative enactments, as well as available case law on the issues concerned. The primary sources in the collection of materials for this paper will comprise of journals, books, and articles which address the relevant research questions guiding the scope of this paper. Results, Observation, conclusion Nigeria's local content policy, just like many other governmental policies in Nigeria, has been criticized as being vulnerable to corruption as a result of the manifest lack of transparency in the Nigerian oil and gas industry, and local content has already been labelled as a potential victim of capture as a result of this dearth in transparency. It is imperative that the broad discretionary powers granted to the local content monitoring board, and the minister of petroleum by the provisions of the Nigerian Oil and Gas Industry Content Development Act, be utilized in a manner devoid of parochial ethnic sentiments or political interest, in order for Nigeria to properly take advantage of the economic development benefits provided by the proper implementation of local content policy. The long term benefits of local content policy such as technology transfer, long term fiscal incentives, and the growth of local commerce and industry, will go a long way in setting Nigeria on a plain path to sustainable economic growth and better resource management. It is important that the Nigerian government play its role in driving local content policy by facilitating Nigerian enterprises to take active part in the local content programs, as well as keep tabs and monitor the effectiveness of local content policy in achieving its targets. New or additive information to the industry Proper implementation of Local Content policy in Nigeria will be beneficial, not just for the host communities but for the rest of the country, as well as for all investors in the Nigerian oil and gas industry, by providing thousands of employment opportunities for the locals, as well as providing a much needed technology transfer which will result in a structural transformation of not just the local manufacturing industries in Nigeria but the entire Nigerian oil and gas industry as well; thus addressing a major aspect of the social and economic concerns of the local people, and also giving Nigeria's economy a much needed boost towards achieving sustainable development in her natural resources sector.

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