Current, manual, materials management and control procedures are unsatisfactory: they are labour intensive, inaccurate and error prone. The result is waste and surplus of materials, delays, decrease in productivity and lack of up-to-date, real-time information regarding the status of purchase...

Currently we have to realize a major change in the technological basis of manufacturing or even all production processes: The diffusion of new information and communication technologies, especially Internet Technologies, on the shop floor. Applications of Internet Technologies may be directly...

What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the...

In the last few decades, Germany, similar to other developed countries, has been witnessing a sharp decline of the jobs that used to constitute the middle-class of the 1970s and the 1980s. This decline has been associated with the level to which jobs are codifiable. This is because, some argue,...

This paper evaluates data validity of available empirical sources and the extent of services sector labor market impact of offshoring in the US, EU-15 and Japan. A three-tier data validity hierarchy is identified, while the employment impact of offshoring in the three regions is found to be...

A simple regression approach to HAC and LRV estimation is suggested. The method exploits the fact that the quantities of interest relate to only one point of the spectrum (the origin). The new estimator is simply the explained sum of squares in a linear regression whose regressors are a set of...