wastewater planning management is a complex problem involving agricultural, rural and industrial interests. in countries facing rapid population growth, identifying methods that can allow them to take good decisions among several competitive alternatives is of utmost importance. the purpose of this paper is to present a methodology for a wastewater planning management system using a multi-c...

Carbon cost management plays the key role in response to carbon market changes. According to the literature review in China and abroad, this paper breaks the limitations of existing literatures which just focus on discussing the concept of carbon cost management and accounting the carbon cost in operating activities. Combined with the management accounting role definition of full participation ...

business with COnFiDenCe icaew.com/academic iCAew promotes and funds, through its charitable trusts, high-quality independent academic research of interest to the accountancy profession and the wider business community. this publication was produced with the help of a grant from iCAew's charitable trusts. these trusts support educational projects in accountancy and related subjects. All researc...

The design and management of Edge systems will proactively involve human intelligence at the Edge, according to a human-driven approach that increases productivity and improves usability. Due to its ubiquity and heterogeneity, the Edge will give to application administrators a more decisional role in application deployment and resource management. Final decisions on where to distribute applicat...

spatial planning system of a country is the array of its planning systems. getting familiar with spatial planning system of different countries and their experiences could help for comparison and accommodation so that making decision and defining appropriate planning system could be done. this article has studied the spatial planning system of portugal and since there are different factors affe...

This paper proposes an Accounting Management architecture, based on TINA principles. Accounting management is defined and positioned in the service provision chain. A relevant computational architecture is proposed and some of the involved computational entities are modeled as agents. A discussion follows on the merits of introducing agents to cater for certain accounting management activities....

In today’s consolidated IT platforms, the capability to accurately account the overall hardware resource usage among hosted applications can be necessary for a variety of resource management actions, and possibly also for auditing and explicit or implicit billing. We find that the increasing use of shared services in IT platforms, as exemplified by software-as-a-service offered by many clouds, ...

1 / 9 Abstract. To meet customers' demands for high-quality telecommunications and multimedia services and to guarantee service performance in a highly competitive environment, an efficient service management should be performed. The very first step for designing service management tools is identifying the information to be handled. This paper proposes a generic object-oriented informational ar...

There has been much discussion over many years of the alleged gap between management accounting theory and practice. Whereas researchers sympathetic to neoclassical economics have sought to rationalise the gap in terms of information economics and have proposed constrained optimisation as the norm, Scapens [Scapens, R.W., 1994. Never mind the gap: towards an institutional perspective of managem...

Monitoring of CPU consumption is a very basic requirement in many areas of software. It is especially valuable in the frame of Internet applications, in support of specific aspects such as security, reliability, and adaptability. This paper is set in the context of J-RAF2, a Javabased framework exploiting bytecode rewriting techniques in order to guarantee the portability of CPU-managed applica...