Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology

2015 ◽  
Vol 30 (3) ◽  
pp. 33-62 ◽  
Author(s):  
Noah Myers ◽  
Neal Snow ◽  
Scott L. Summers ◽  
David A. Wood
Keyword(s):  
Decision Making ◽  
Data Availability ◽  
Topical Area

ABSTRACT This study creates citation-based rankings for accounting institutions by topical areas (AIS, audit, financial, managerial, tax, and other) and methodologies (archival, analytical, experimental, and other) extending prior count-based ranking studies that disaggregate rankings by topic and methodology. We report separate rankings for different year windows (previous six years, 12 years, and since 1990) and only give institutions credit for authors who currently work for the institution. We show that disaggregated citation-based rankings are important as the correlations for some topic areas and methodologies with an overall ranking are modest. We also show that the correlation for citation-based and count-based rankings can differ significantly in some situations suggesting the importance of considering both types of rankings in decision making. Data Availability: Requests for data may be made to the authors.

scholarly journals Economic valuation and mapping of Ecosystem Services in the context of protected area management (Natural Park of Serra de São Mamede, Portugal)

One Ecosystem ◽  
2018 ◽  
Vol 3 ◽  
Author(s):  
Cristina Marta-Pedroso ◽  
Lia Laporta ◽  
Ivo Gama ◽  
Tiago Domingos
Keyword(s):  
Decision Making ◽  
Ecosystem Services ◽  
Protected Areas ◽  
Crop Production ◽  
Economic Value ◽  
Market Price ◽  
Economic Benefits ◽  
Data Availability ◽  
Primary Data ◽  
Natural Park

Demonstrating economic benefits generated by protected areas is often pointed out as pivotal for supporting decision-making. We argue in this paper that the concept of ecosystem services (ES), defined as the benefits humans derive from ecosystems, provides a consistent framework to approach this issue as it links ecosystem functioning and benefits, including benefits with economic value. This study aimed at providing evidence on how to bring the economic value of protected areas to the decision-making process and contributing to extend current EU Member States' experience in mapping and assessing the economic value of ES in the context of the EU Biodiversity Strategy to 2020 (Action 5). In doing so, we used the Natural Park of Serra de S. Mamede (PNSSM), located in the Alentejo NUTS II region, as a case study. We followed a three-step approach to pursue our goals, entailing stakeholders' engagement for selecting relevant ES (through a participatory workshop), biophysical mapping of ES flows (based on a multi-tiered approach depending on data availability) and spatial economic estimation of such flows (using value transfer, willingness-to-pay and market price methods). Our results indicate that the ES with highest economic value are not always the ones with higher perceived value by stakeholders. For most ES, the economic value increased with increasing protection level within the park, except for the crop production service. Although no formal uncertainty or sensitivity analysis has been performed, the following range is based on a critical assessment of non-primary data used. We estimated the aggregate annual value of PNSSM to be 11 to 33M€/year (representing 0.1 to 0.3% of the regional NUTSII Alentejo Gross Domestic Product). Our findings reinforce the need to adopt mixes of monetary and non-monetary valuation processes and not to rely just on one approach or measure of value while bringing ES into protected areas management.

Is the Perfect the Enemy of the Good?: Using the Data You Have

2019 ◽  
pp. 205-218
Author(s):  
Theresa Chapple-McGruder ◽  
Jaime Slaughter-Acey ◽  
Jennifer Kmet ◽  
Tonia Ruddock
Keyword(s):  
Public Health ◽  
Decision Making ◽  
Secondary Data ◽  
Policy Decision ◽  
Data Availability ◽  
Primary Data ◽  
Health Improvement ◽  
Improvement Program ◽  
Policy Decision Making ◽  
Health Question

This chapter offers instructions on how to find the data needed for a particular public health improvement program. The chapter starts by defining two systems of data collection: primary and secondary. However, it is important to remember that all data has limitations. There is no such thing as perfect data. The use of primary data in practice or policy decision-making is often constrained by resources and time, as collecting robust data typically takes years. Although secondary data poses limits, such that it might be data not collected specifically for a particular health question, or not being representative of the population of interest, or perhaps there is a lag in data availability. However, the chapter concludes, things can always be improved even if perfection is never reached.

Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives' Decision-Making during the Restatement Process

2015 ◽  
Vol 90 (6) ◽  
pp. 2515-2536 ◽  
Author(s):  
Jonathan S. Pyzoha
Keyword(s):  
Decision Making ◽  
Executive Compensation ◽  
Financial Reporting ◽  
Financial Statements ◽  
Data Availability ◽  
Archival Studies ◽  
Key Factors ◽  
Ex Post ◽  
Auditor Quality

ABSTRACT Prior archival studies find that firms that voluntarily adopted clawback policies have experienced a reduction in restatements. I experimentally examine this outcome by investigating the influence of two key factors (i.e., executive compensation structure and auditor quality) on financial reporting executives' (hereafter, “executives”) decision-making regarding a proposed restatement that will lead to a clawback of their incentives. I find that executives (i.e., CFOs, controllers, and treasurers) facing a lower quality auditor are less likely to agree with amending prior financial statements when a higher proportion of their pay is incentive-based. However, this tendency is reduced when executives face a higher quality auditor, indicating that higher quality auditors can act as effective monitors. My results identify an ex post unintended consequence of clawback regulation that could at least partially offset the benefits of the ex ante deterrent effects of clawbacks, and that could contribute to findings of less frequent restatements when clawback policies are in place. I discuss potential implications regarding the role of executives during restatement decisions and auditors' risk assessments in a clawback environment. Data Availability: Data are available from the author upon request.

Requirement Specification and Conceptual Modeling for Data Warehouses

2009 ◽  
pp. 65-73
Author(s):  
Elzbieta Malinowski
Keyword(s):  
Decision Making ◽  
Scientific Community ◽  
Conceptual Modeling ◽  
Data Availability ◽  
The Other ◽  
Methodological Framework ◽  
Data Warehouses ◽  
User Expectations ◽  
The One ◽  
Integrate Data

Data warehouses (DWs) integrate data from different source systems in order to provide historical information that supports the decision-making process. The design of a DW is a complex and costly task since the inclusion of different data items in a DW depends on both users’ needs and data availability in source systems. Currently, there is still a lack of a methodological framework that guides developers through the different stages of the DW design process. On the one hand, there are several proposals that informally describe the phases used for developing DWs based on the authors’ experience in building such systems (Inmon, 2002; Kimball, Reeves, Ross, & Thornthwaite, 1998). On the other hand, the scientific community proposes a variety of approaches for developing DWs, discussed in the next section. Nevertheless, they either include features that are meant for the specific conceptual model used by the authors, or they are very complex. This situation has occurred since the need to build DW systems that fulfill user expectations was ahead of methodological and formal approaches for DW development, just like the one we had for operational databases.

Interdisciplinary approaches for the management of existing and emerging human - wildlife conflicts

2010 ◽  
Vol 37 (8) ◽  
pp. 623 ◽  
Author(s):  
Piran C. L. White ◽  
Alastair I. Ward
Keyword(s):  
Decision Making ◽  
Population Growth ◽  
Human Population ◽  
Interdisciplinary Approach ◽  
Evidence Base ◽  
Data Availability ◽  
Potential Contribution ◽  
Human Population Growth ◽  
Intervention Measures ◽  
Interdisciplinary Approaches

Human–wildlife conflicts are increasing throughout the world, principally due to a combination of human population growth, increased pressure on land and natural resources and climate change. Many human–wildlife conflicts stem from differences in objectives between various stakeholder groups, especially where the wildlife in question is a resource that can be exploited for economic or cultural benefit, or where the conservation of wildlife is at odds with human population growth or development pressure. Conflicts can be exacerbated by an incomplete understanding of their causes and/or inappropriate intervention measures. Many traditional forms of intervention are also subject to increasing scrutiny and criticism from society. Here, we highlight the potential strategic benefits that can be made by an interdisciplinary approach to human–wildlife conflict situations, by integrating knowledge and understanding across the natural and social sciences. We also stress the potential tactical benefits from combining new approaches to management with more traditional ones. We emphasise the potential contribution of more recent developments in decision-making under conditions of limited data availability and uncertainty. Finally, we recommend that monitoring should play a more prominent role, both in assessing the role of stakeholder engagement in participatory decision-making and in contributing to the evidence base that will allow competing hypotheses about specific systems to be evaluated in an iterative manner.

scholarly journals Evaluasi Kesiapan Implementasi Infrastruktur Data Spasial untuk Manajemen Penanggulangan Bencana

2018 ◽  
Vol 2017 (1) ◽  
Author(s):  
Herlina ◽  
Sumarno ◽  
Indrianawati
Keyword(s):  
Decision Making ◽  
Disaster Management ◽  
Spatial Data ◽  
Data Access ◽  
Spatial Data Infrastructure ◽  
Data Availability ◽  
Geospatial Information ◽  
Data Infrastructure ◽  
Ease Of Access ◽  
Interview Questionnaire

ABSTRAK Akses data spasial yang cepat dan akurat mempunyai peranan yang penting dalam pengambilan keputusan untuk manajemen penanggulangan bencana. Infrastruktur Data Spasial (IDS) merupakan suatu cara untuk memudahkan pengguna untuk mengakses data spasial secara konsisten, mudah, dan aman. Dengan kata lain, IDS dapat meningkatkan ketersediaan data, kemudahan dalam akses, dan implementasi data spasial dalam pengambilan keputusan. Dalam hal manajemen penanggulangan bencana, BPBD dan stakeholder kebencanaan Kabupaten Bandung belum mengimplementasikan IDS kebencanaan. Tujuan penelitian ini adalah menentukan model IDS kebencanaan dan mengevaluasi kesiapan implementasi dalam manajemen penanggulangan bencana di Kabupaten Bandung. Metode yang digunakan dalam penelitian adalah penentuan model IDS kebencanaan yang mengacu pada model IDS yang dirumuskan oleh Rajabifard kemudian didetailkan dengan indikator penilaian IDS yang dikeluarkan Badan Informasi Geospasial tahun 2016. Pengambilan data dilakukan pada 18 stakeholder kebencanaan Kabupaten Bandung dengan wawancara, kuesioner, dan penilaian melalui website. Hasil evaluasi dari kesiapan implementasi IDS kebencanaan Kabupaten Bandung adalah 45,8%. Kata kunci: Infrastruktur Data Spasial, Manajemen Penanggulangan Bencana, Kabupaten Bandung ABSTRACT Fast and accurate spatial data access has an important role in decision making for disaster management. Spatial Data Infrastructure (SDI) is a way to facilitate the users to access spatial data consistently, easily, and safety. In the case, SDI can improve data availability, ease of access and implementation of spatial data for decision making. In disaster management, BPBD and disaster stakeholders in Bandung District have not implemented SDI of disaster. The objective of this study is to determine the SDI model of disaster and evaluate the readiness of implementation in disaster management in Bandung District. The method used in this study is determining SDI model of disaster, referred to IDS model which is formulated by Rajabifard, and then the SDI model of disaster is detailed by SDI assessment indicator issued by Geospatial Information Agency (2016). The data collection has been taken on 18 disaster stakeholders in Bandung District with interview, questionnaire, and assessment through the website. The evaluation result of the readiness of implementation the SDI of disaster in Bandung District is 45.8%. Keywords: Spatial Data Infrastructure, Disaster Management, Bandung District

scholarly journals African Biodiversity Challenge: Integrating Freshwater Biodiversity Information to Guide Informed Decision-Making in Rwanda

2018 ◽  
Vol 2 ◽  
pp. e26367
Author(s):  
Yvette Umurungi ◽  
Samuel Kanyamibwa ◽  
Faustin Gashakamba ◽  
Beth Kaplin
Keyword(s):  
Decision Making ◽  
Natural Resources ◽  
Economic Transformation ◽  
Freshwater Ecosystems ◽  
Data Availability ◽  
Biodiversity Informatics ◽  
Freshwater Biodiversity ◽  
Biodiversity Data ◽  
Albertine Rift ◽  
Biodiversity Information

Freshwater biodiversity is critically understudied in Rwanda, and to date there has not been an efficient mechanism to integrate freshwater biodiversity information or make it accessible to decision-makers, researchers, private sector or communities, where it is needed for planning, management and the implementation of the National Biodiversity Strategy and Action Plan (NBSAP). A framework to capture and distribute freshwater biodiversity data is crucial to understanding how economic transformation and environmental change is affecting freshwater biodiversity and resulting ecosystem services. To optimize conservation efforts for freshwater ecosystems, detailed information is needed regarding current and historical species distributions and abundances across the landscape. From these data, specific conservation concerns can be identified, analyzed and prioritized. The purpose of this project is to establish and implement a long-term strategy for freshwater biodiversity data mobilization, sharing, processing and reporting in Rwanda. The expected outcome of the project is to support the mandates of the Rwanda Environment Management Authority (REMA), the national agency in charge of environmental monitoring and the implementation of Rwanda’s NBSAP, and the Center of Excellence in Biodiversity and Natural Resources Management (CoEB). The project also aligns with the mission of the Albertine Rift Conservation Society (ARCOS) to enhance sustainable management of natural resources in the Albertine rift region. Specifically, organizational structure, technology platforms, and workflows for the biodiversity data capture and mobilization are enhanced to promote data availability and accessibility to improve Rwanda’s NBSAP and support other decision-making processes. The project is enhancing the capacity of technical staff from relevant government and non-government institutions in biodiversity informatics, strengthening the capacity of CoEB to achieve its mission as the Rwandan national biodiversity knowledge management center. Twelve institutions have been identified as data holders and the digitization of these data using Darwin Core standards is in progress, as well as data cleaning for the data publication through the ARCOS Biodiversity Information System (http://arbmis.arcosnetwork.org/). The release of the first national State of Freshwater Biodiversity Report is the next step. CoEB is a registered publisher to the Global Biodiversity Information Facility (GBIF) and holds an Integrated Publishing Toolkit (IPT) account on the ARCOS portal. This project was developed for the African Biodiversity Challenge, a competition coordinated by the South African National Biodiversity Institute (SANBI) and funded by the JRS Biodiversity Foundation which supports on-going efforts to enhance the biodiversity information management activities of the GBIF Africa network. This project also aligns with SANBI’s Regional Engagement Strategy, and endeavors to strengthen both emerging biodiversity informatics networks and data management capacity on the continent in support of sustainable development.

scholarly journals An inventory of biodiversity data sources for conservation monitoring

PLoS ONE ◽  
2020 ◽  
Vol 15 (12) ◽  
pp. e0242923
Author(s):  
P. J. Stephenson ◽  
Carrie Stengel
Keyword(s):  
Decision Making ◽  
Biodiversity Loss ◽  
Data Availability ◽  
Data Sources ◽  
Data Sets ◽  
Biodiversity Data ◽  
Policy Makers ◽  
The People ◽  
Science Community ◽  
Global Data

Many conservation managers, policy makers, businesses and local communities cannot access the biodiversity data they need for informed decision-making on natural resource management. A handful of databases are used to monitor indicators against global biodiversity goals but there is no openly available consolidated list of global data sets to help managers, especially those in high-biodiversity countries. We therefore conducted an inventory of global databases of potential use in monitoring biodiversity states, pressures and conservation responses at multiple levels. We uncovered 145 global data sources, as well as a selection of global data reports, links to which we will make available on an open-access website. We describe trends in data availability and actions needed to improve data sharing. If the conservation and science community made a greater effort to publicise data sources, and make the data openly and freely available for the people who most need it, we might be able to mainstream biodiversity data into decision-making and help stop biodiversity loss.

scholarly journals Control the Effect of Groundwater Rising Using GIS and Multi-Criteria Decision Making Techniques in Zubair, Southern of Iraq

2021 ◽  
Vol 54 (1D) ◽  
pp. 93-104
Author(s):  
Alaa Al-Abadi
Keyword(s):  
Decision Making ◽  
Data Availability ◽  
Specific Yield ◽  
Multi Criteria Decision Making ◽  
Water Logging ◽  
Order Preference ◽  
Underground Dam ◽  
Hierarchy Process ◽  
Southern Iraq ◽  
Process Method

A hybrid model of two multi-criteria decision making techniques specifically, the analytical hierarchy process method and the technique for order preference by similarity to an ideal solution method was proposed to select the best site for constructing an underground dam to control the groundwater table rising or water-logging in the center of Al-Zubair city, southern Iraq. Six influencing factors were selected and prepared depending on the nature of the problem to be resolved the siting of the underground dam, and data availability. These are elevation, slope, curvature, aquifer transmissivity and specific yield, and distance to the water-logging body. Applying the hybrid system proved that approximately 50% of the study area is suitable for constructing the underground dam. Due to the expected high cost of constructing an underground dam in the study area as well as the technical challenges in implementing the project, the proposed design is digging a trench with limited width (meter or half a meter) and shallow depth (not more than 5 m) and fill the hole with an impermeable material (clay for example). It is preferred to drill wells in the headwater of the dam for pumping excess water and used it for another usage.

scholarly journals A company performance index for motor vehicle manufacturers: company performance measurement with environmental concerns

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Qinqin Zeng ◽  
Wouter Beelaerts van Blokland ◽  
Sicco Santema ◽  
Gabriel Lodewijks
Keyword(s):  
Decision Making ◽  
Performance Index ◽  
Motor Vehicle ◽  
Geometric Mean ◽  
Linear Method ◽  
Data Availability ◽  
Environmental Concerns ◽  
Company Performance ◽  
Content Type ◽  
A Company

PurposeCurrent literature presents limited measurement methods of quantifying manufacturers' performance with environmental concerns. The purpose of this paper is to construct a company performance index for benchmarking motor vehicle manufacturers (MVMs) with environmental concerns.Design/methodology/approachMethods of constructing the index include regression analysis, a modified linear method for normalizing variables and a geometric mean for aggregating variables into a single index IMVM (index for MVMs). A case study is conducted in 12 MVMs from 2008 to 2017. A sensitivity analysis with the simple additive weighting method is performed to analyze how different aggregation methods affect the final value. The index IMVM is assessed through a benchmark with three existing indices.FindingsThree realistic considerations are identified from MVMs, based on which proper and transparent methods are chosen to construct the IMVM. The construction of the index IMVM has been assessed through a benchmark against the methodologies of three other indices. The results indicate that the new measurement is feasible and effective for MVMs to measure their company performance from an environmental perspective.Practical implicationsThe construction of the index IMVM can support policymakers with accurate statistics for decision-making. As a response to current imperative climate policies, this paper raises awareness of CO2 emissions in vehicles' production. For statistical organizations and stakeholders in the investment world, this paper provides available and reliable statistics for trend analysis of different MVMs.Originality/valueA new method is designed for constructing a company performance index for MVMs. Three environmental variables are identified based on literature, their environmental impact as well as their data availability from public documents. A ranking by manufacturer with environmental concerns is generated. This index can contribute with available statistics and useful insights toward decision-making.

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