Search results for: information aggregation
10742 A Study on Information Structure in the Vajrachedika-Prajna-paramita Sutra and Translation Aspect
Authors: Yoon-Cheol Park
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This research focuses on examining the information structures in the old Chinese character-Korean translation of the Vajrachedika-prajna-paramita sutra. The background of this research comes from the fact that there were no previous researches which looked into the information structures in the target text of the Vajrachedika-prajna-paramita sutra by now. The existing researches on the Buddhist scripture translation mainly put weight on message conveyance by literal and semantic translation methods. But the message conveyance from one language to another has a necessity to be delivered with equivalent information structure. Thus, this research is intended to investigate on the flow of old and new information in the target text of Buddhist scripture, compared with source text. The Vajrachedika-prajna-paramita sutra unlike other Buddhist scriptures is composed of conversational structures between Buddha and his disciple, Suboli. This implies that the information flow can be changed by utterance context and some propositions. So, this research tries to analyze the flow of old and new information within the source and target text. As a result of analysis, this research can discover the following facts; firstly, there are the differences of the information flow in the message conveyance between the old Chinese character and Korean by language features. The old Chinese character reveals that old-new information flow is developed, while Korean indicates new-old information flow because of word order. Secondly, the source text of the Vajrachedika-prajna-paramita sutra includes abstruse terminologies, jargon and abstract words. These make influence on the target text and cause the change of the information flow. But the repetitive expressions of these words provide the old information in the target text. Lastly, the Vajrachedika-prajna-paramita sutra offers the expository structure from conversations between Buddha and Suboli. It means that the information flow is developed in the way of explaining specific subjects and of paraphrasing unfamiliar phrases and expressions. From the results of analysis above, this research can verify that the information structures in the target text of the Vajrachedika-prajna-paramita sutra are changed by specific subjects and terminologies, developed with the new-old information flow by repetitive expressions or word order and reveal the information structures familiar to target culture. It also implies that the translation of the Vajrachedika-prajna-paramita sutra as a religious book needs the message conveyance to take into account the information structures of two languages.Keywords: abstruse terminologies, the information structure, new and old information, old Chinese character-Korean translation
Procedia PDF Downloads 36810741 The Effect of Critical Audit Matters on Financial Information Quality: The Role of Audit Committee Expertise
Authors: Khawla Hlel
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Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.Keywords: critical audit matters, audit committee, information quality, Tunisian firms
Procedia PDF Downloads 8510740 Measuring Business Strategy and Information Systems Alignment
Authors: Amit Saraswat, Ruchi Tewari
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Purpose: The research paper aims at understanding the alignment of business and IT in the Indian context and the business value attached to such an alignment. Methodology: The study is conducted in two stages. Stage one: Bibliographic research was conducted to evolve the parameters for defining alignment. Stage two: Evolving a model for strategic alignment to conduct an empirical study. The model is defined in terms of four fundamental domains of strategic management choice – business strategy, information strategy, organizational structure, and information technology structure. A survey through a questionnaire was conducted across organizations from 4 different industries and Structure Equation Modelling (SEM) technique is used for validating the model. Findings: In the Indian scenario all the subscales of alignment could not be validated. It could be validated that organizational strategy impacts information strategy and information technology structure. Research Limitations: The study is limited to the Indian context. Business IT alignment may be culture dependent so further research is required to validate the model in other cultures. Originality/Value: In the western world several models of alignment of business strategy and information systems is available but they do not measure the extent of alignment which the current study in the Indian context. Findings of the study can be used by managers in strategizing and understanding their business and information systems needs holistically and cohesively leading to efficient use of resources and output.Keywords: business strategy, information technology (IT), business IT alignment, SEM
Procedia PDF Downloads 38810739 Similarity Based Membership of Elements to Uncertain Concept in Information System
Authors: M. Kamel El-Sayed
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The process of determining the degree of membership for an element to an uncertain concept has been found in many ways, using equivalence and symmetry relations in information systems. In the case of similarity, these methods did not take into account the degree of symmetry between elements. In this paper, we use a new definition for finding the membership based on the degree of symmetry. We provide an example to clarify the suggested methods and compare it with previous methods. This method opens the door to more accurate decisions in information systems.Keywords: information system, uncertain concept, membership function, similarity relation, degree of similarity
Procedia PDF Downloads 22310738 Dicarbonyl Methylglyoxal Induces Structural Perturbations, Aggregation and Immunogenicity in IgG with Implications in Auto-Immune Response in Diabetes
Authors: Sidra Islam, Moin Uddin, Mir A. Rouf
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A wide variety of pathological disorders owing to hyperglycemic conditions involves structural rearrangements and condensations of proteins. The implication of methylglyoxal (MG) modified immunoglobulin G (IgG) in the onset and progression of diabetes type 2 (T2DM) is studied in the present study. Using biophysical and biochemical approaches MG was found to perturb the structure of IgG, effect its microenvironment and leads to aggregate formation. Furthermore, MG-IgG was found to be highly immunogenic inducing high titre antibodies in female rabbits. Clinical studies revealed the presence of circulating anti-MG-IgG antibodies as analyzed by direct binding ELISA. The circulating auto antibodies were highly specific for MG-IgG as revealed by inhibition ELISA. Thus it can be concluded that MG is a powerful agent with a high damaging potential. To IgG. It is highly capable of generating immune response that contributes to the immunopathology associated with diabetes. Dicarbonyl adducts may emerge as potential biomarkers for T2DM.Keywords: immunogenicity, Immunoglobulin G, methylglyoxal, Type 2 Diabetes Mellitus
Procedia PDF Downloads 27010737 A Comparative Study of the Proposed Models for the Components of the National Health Information System
Authors: M. Ahmadi, Sh. Damanabi, F. Sadoughi
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National Health Information System plays an important role in ensuring timely and reliable access to Health information which is essential for strategic and operational decisions that improve health, quality and effectiveness of health care. In other words, by using the National Health information system you can improve the quality of health data, information and knowledge used to support decision making at all levels and areas of the health sector. Since full identification of the components of this system for better planning and management influential factors of performance seems necessary, therefore, in this study, different attitudes towards components of this system are explored comparatively. Methods: This is a descriptive and comparative kind of study. The society includes printed and electronic documents containing components of the national health information system in three parts: input, process, and output. In this context, search for information using library resources and internet search were conducted and data analysis was expressed using comparative tables and qualitative data. Results: The findings showed that there are three different perspectives presenting the components of national health information system, Lippeveld, Sauerborn, and Bodart Model in 2000, Health Metrics Network (HMN) model from World Health Organization in 2008 and Gattini’s 2009 model. All three models outlined above in the input (resources and structure) require components of management and leadership, planning and design programs, supply of staff, software and hardware facilities, and equipment. In addition, in the ‘process’ section from three models, we pointed up the actions ensuring the quality of health information system and in output section, except Lippeveld Model, two other models consider information products, usage and distribution of information as components of the national health information system. Conclusion: The results showed that all the three models have had a brief discussion about the components of health information in input section. However, Lippeveld model has overlooked the components of national health information in process and output sections. Therefore, it seems that the health measurement model of network has a comprehensive presentation for the components of health system in all three sections-input, process, and output.Keywords: National Health Information System, components of the NHIS, Lippeveld Model
Procedia PDF Downloads 42010736 Magneto-Luminescent Biocompatible Complexes Based on Alloyed Quantum Dots and Superparamagnetic Iron Oxide Nanoparticles
Authors: A. Matiushkina, A. Bazhenova, I. Litvinov, E. Kornilova, A. Dubavik, A. Orlova
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Magnetic-luminescent complexes based on superparamagnetic iron oxide nanoparticles (SPIONs) and semiconductor quantum dots (QDs) have been recognized as a new class of materials that have high potential in modern medicine. These materials can serve for theranostics of oncological diseases, and also as a target agent for drug delivery. They combine the qualities characteristic of magnetic nanoparticles, that is, magneto-controllability and the ability to local heating under the influence of an external magnetic field, as well as phosphors, due to luminescence of which, for example, early tumor imaging is possible. The complexity of creating complexes is the energy transfer between particles, which quenches the luminescence of QDs in complexes with SPIONs. In this regard, a relatively new type of alloyed (CdₓZn₁₋ₓSeᵧS₁₋ᵧ)-ZnS QDs is used in our work. The presence of a sufficiently thick gradient semiconductor shell in alloyed QDs makes it possible to reduce the probability of energy transfer from QDs to SPIONs in complexes. At the same time, Forster Resonance Energy Transfer (FRET) is a perfect instrument to confirm the formation of complexes based on QDs and different-type energy acceptors. The formation of complexes in the aprotic bipolar solvent dimethyl sulfoxide is ensured by the coordination of the carboxyl group of the stabilizing QD molecule (L-cysteine) on the surface iron atoms of the SPIONs. An analysis of the photoluminescence (PL) spectra has shown that a sequential increase in the SPIONs concentration in the samples is accompanied by effective quenching of the luminescence of QDs. However, it has not confirmed the formation of complexes yet, because of a decrease in the PL intensity of QDs due to reabsorption of light by SPIONs. Therefore, a study of the PL kinetics of QDs at different SPIONs concentrations was made, which demonstrates that an increase in the SPIONs concentration is accompanied by a symbatic reduction in all characteristic PL decay times. It confirms the FRET from QDs to SPIONs, which indicates the QDs/SPIONs complex formation, rather than a spontaneous aggregation of QDs, which is usually accompanied by a sharp increase in the percentage of the QD fraction with the shortest characteristic PL decay time. The complexes have been studied by the magnetic circular dichroism (MCD) spectroscopy that allows one to estimate the response of magnetic material to the applied magnetic field and also can be useful to check SPIONs aggregation. An analysis of the MCD spectra has shown that the complexes have zero residual magnetization, which is an important factor for using in biomedical applications, and don't contain SPIONs aggregates. Cell penetration, biocompatibility, and stability of QDs/SPIONs complexes in cancer cells have been studied using HeLa cell line. We have found that the complexes penetrate in HeLa cell and don't demonstrate cytotoxic effect up to 25 nM concentration. Our results clearly demonstrate that alloyed (CdₓZn₁₋ₓSeᵧS₁₋ᵧ)-ZnS QDs can be successfully used in complexes with SPIONs reached new hybrid nanostructures, which combine bright luminescence for tumor imaging and magnetic properties for targeted drug delivery and magnetic hyperthermia of tumors. Acknowledgements: This work was supported by the Ministry of Science and Higher Education of Russian Federation, goszadanie no. 2019-1080 and was financially supported by Government of Russian Federation, Grant 08-08.Keywords: alloyed quantum dots, magnetic circular dichroism, magneto-luminescent complexes, superparamagnetic iron oxide nanoparticles
Procedia PDF Downloads 11810735 Reverse Logistics Information Management Using Ontological Approach
Authors: F. Lhafiane, A. Elbyed, M. Bouchoum
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Reverse Logistics (RL) Process is considered as complex and dynamic network that involves many stakeholders such as: suppliers, manufactures, warehouse, retails, and costumers, this complexity is inherent in such process due to lack of perfect knowledge or conflicting information. Ontologies, on the other hand, can be considered as an approach to overcome the problem of sharing knowledge and communication among the various reverse logistics partners. In this paper, we propose a semantic representation based on hybrid architecture for building the Ontologies in an ascendant way, this method facilitates the semantic reconciliation between the heterogeneous information systems (ICT) that support reverse logistics Processes and product data.Keywords: Reverse Logistics, information management, heterogeneity, ontologies, semantic web
Procedia PDF Downloads 49210734 Build Information Systems Environment Clean Through the Sms Gateway
Authors: Lutpi Ginanjar
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Environmental hygiene is indispensable for people to live healthy, safe and peaceful. In a small environment, the cleanliness of the environment is very easy to overcome, but on the larger environment requires a more complicated management and considerable investments. In general environmental hygiene are managed by the Department of Hygiene and Landscaper. Found a good management, but much less good management. The difficulties that are often encountered on waste management also caused public awareness itself. In addition, communities have difficulty in making a report about the rubbish because not dibangunnyasistem good information. Essai aims to build information systems environment clean especially the handling of waste in the city of Bandung, West Java province. The system was built with PHP software. Expected results obtained after the construction of the information system of environmental hygiene can be demonstrated to the community will be the health of the environment.Keywords: information systems, SMS gateway, management, software, PHP
Procedia PDF Downloads 48610733 Preparation and Evaluation of Zidovudine Nanoparticles
Authors: D. R. Rama Brahma Reddy, A. Vijaya Sarada Reddy
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Nanoparticles represent a promising drug delivery system of controlled and targeted drug release. They are specially designed to release the drug in the vicinity of target tissue. The aim of this study was to prepare and evaluate polymethacrylic acid nanoparticles containing Zidovudine in different drug to polymer ratio by nanoprecipitation method. SEM indicated that nanoparticles have a discrete spherical structure without aggregation. The average particle size was found to be 120 ± 0.02 - 420 ± 0.05 nm. The particle size of the nanoparticles was gradually increased with increase in the proportion of polymethacrylic acid polymer. The drug content of the nanoparticles was increasing on increasing polymer concentration up to a particular concentration. No appreciable difference was observed in the extent of degradation of product during 60 days in which, nanoparticles were stored at various temperatures. FT-IR studies indicated that there was no chemical interaction between drug and polymer and stability of drug. The in-vitro release behavior from all the drug loaded batches was found to be zero order and provided sustained release over a period of 24 h. The developed formulation overcome and alleviates the drawbacks and limitations of Zidovudine sustained release formulations and could possibility be advantageous in terms of increased bio availability of Zidovudine.Keywords: nanoparticles, zidovudine, biodegradable, polymethacrylic acid
Procedia PDF Downloads 62510732 Relationship among Teams' Information Processing Capacity and Performance in Information System Projects: The Effects of Uncertainty and Equivocality
Authors: Ouafa Sakka, Henri Barki, Louise Cote
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Uncertainty and equivocality are defined in the information processing literature as two task characteristics that require different information processing responses from managers. As uncertainty often stems from a lack of information, addressing it is thought to require the collection of additional data. On the other hand, as equivocality stems from ambiguity and a lack of understanding of the task at hand, addressing it is thought to require rich communication between those involved. Past research has provided weak to moderate empirical support to these hypotheses. The present study contributes to this literature by defining uncertainty and equivocality at the project level and investigating their moderating effects on the association between several project information processing constructs and project performance. The information processing constructs considered are the amount of information collected by the project team, and the richness and frequency of formal communications among the team members to discuss the project’s follow-up reports. Data on 93 information system development (ISD) project managers was collected in a questionnaire survey and analyzed it via the Fisher Test for correlation differences. The results indicate that the highest project performance levels were observed in projects characterized by high uncertainty and low equivocality in which project managers were provided with detailed and updated information on project costs and schedules. In addition, our findings show that information about user needs and technical aspects of the project is less useful to managing projects where uncertainty and equivocality are high. Further, while the strongest positive effect of interactive use of follow-up reports on performance occurred in projects where both uncertainty and equivocality levels were high, its weakest effect occurred when both of these were low.Keywords: uncertainty, equivocality, information processing model, management control systems, project control, interactive use, diagnostic use, information system development
Procedia PDF Downloads 29410731 Searching for Health-Related Information on the Internet: A Case Study on Young Adults
Authors: Dana Weimann Saks
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This study aimed to examine the use of the internet as a source of health-related information (HRI), as well as the change in attitudes following the online search for HRI. The current study sample included 88 participants, randomly divided into two experimental groups. One was given the name of an unfamiliar disease and told to search for information about it using various search engines, and the second was given a text about the disease from a credible scientific source. The study findings show a large percentage of participants used the internet as a source of HRI. Likewise, no differences were found in the extent to which the internet was used as a source of HRI when demographics were compared. Those who searched for the HRI on the internet had more negative opinions and believed symptoms of the disease were worse than the average opinion among those who obtained the information about the disease from a credible scientific source. The Internet clearly influences the participants’ beliefs, regardless of demographic differences.Keywords: health-related information, internet, young adults, HRI
Procedia PDF Downloads 12610730 A Simple Colorimetric Assay for Paraquat Detection Using Negatively Charged Silver Nanopaticles
Authors: Weena Siangphro, Orawon Chailapakul, Kriangsak Songsrirote
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A simple, rapid, sensitive, and economical method based on colorimetry for the determination of paraquat, a widely used herbicide, was developed. Citrate-coated silver nanoparticles (AgNPs) were synthesized as colorimetric probe. The mechanism of the assay is related to aggregation of negatively charged AgNPs induced by positively-charged paraquat resulting from coulombic attraction which causes the color change from deep greenish yellow to pale yellow upon the concentrations of paraquat. Silica gel was exploited as paraquat adsorbent for purification and pre-concentration prior to the direct determination with negatively charged AgNPs without elution step required. The validity of the proposed approach was evaluated by spiking standard paraquat in water and plant samples. Recoveries of paraquat in water samples were 93.6-95.4%, while those in plant samples were 86.6-89.5% by using the optimized extraction procedure. The absorbance of AgNPs at 400 nm was linearly related to the concentration of paraquat over the range of 0.05-50 mg/L with detection limits of 0.05 ppm for water samples, and 0.10 ppm for plant samples.Keywords: colorimetric assay, paraquat, silica gel, silver nanoparticles
Procedia PDF Downloads 23810729 Effects of Non-Diagnostic Haptic Information on Consumers' Product Judgments and Decisions
Authors: Eun Young Park, Jongwon Park
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A physical touch of a product can provide ample diagnostic information about the product attributes and quality. However, consumers’ product judgments and purchases can be erroneously influenced by non-diagnostic haptic information. For example, consumers’ evaluations of the coffee they drink could be affected by the heaviness of a cup that is used for just serving the coffee. This important issue has received little attention in prior research. The present research contributes to the literature by identifying when and how non-diagnostic haptic information can have an influence and why such influence occurs. Specifically, five studies experimentally varied the content of non-diagnostic haptic information, such as the weight of a cup (heavy vs. light) and the texture of a cup holder (smooth vs. rough), and then assessed the impact of the manipulation on product judgments and decisions. Results show that non-diagnostic haptic information has a biasing impact on consumer judgments. For example, the heavy (vs. light) cup increases consumers’ perception of the richness of coffee in it, and the rough (vs. smooth) texture of a cup holder increases the perception of the healthfulness of fruit juice in it, which in turn increases consumers’ purchase intentions of the product. When consumers are cognitively distracted during the touch experience, the impact of the content of haptic information is no longer evident, but the valence (positive vs. negative) of the haptic experience influences product judgments. However, consumers are able to avoid the impact of non-diagnostic haptic information, if and only if they are both knowledgeable about the product category and undistracted from processing the touch experience. In sum, the nature of the influence by non-diagnostic haptic information (i.e., assimilation effect vs. contrast effect vs. null effect) is determined by the content and valence of haptic information, the relative impact of which depends on whether consumers can identify the content and source of the haptic information. Theoretically, to our best knowledge, this research is the first to document the empirical evidence of the interplay between cognitive and affective processes that determines the impact of non-diagnostic haptic information. Managerial implications are discussed.Keywords: consumer behavior, haptic information, product judgments, touch effect
Procedia PDF Downloads 17410728 Effects of Financial and Non-Financial Accounting Information Reports on Corporate Credibility and Image of the Listed-Firms in Thailand
Authors: Anocha Rojanapanich
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This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility.Keywords: corporate credibility, financial and non-financial reports, firms performance, corporate image
Procedia PDF Downloads 29710727 Probabilistic Gathering of Agents with Simple Sensors: Distributed Algorithm for Aggregation of Robots Equipped with Binary On-Board Detectors
Authors: Ariel Barel, Rotem Manor, Alfred M. Bruckstein
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We present a probabilistic gathering algorithm for agents that can only detect the presence of other agents in front of or behind them. The agents act in the plane and are identical and indistinguishable, oblivious, and lack any means of direct communication. They do not have a common frame of reference in the plane and choose their orientation (direction of possible motion) at random. The analysis of the gathering process assumes that the agents act synchronously in selecting random orientations that remain fixed during each unit time-interval. Two algorithms are discussed. The first one assumes discrete jumps based on the sensing results given the randomly selected motion direction, and in this case, extensive experimental results exhibit probabilistic clustering into a circular region with radius equal to the step-size in time proportional to the number of agents. The second algorithm assumes agents with continuous sensing and motion, and in this case, we can prove gathering into a very small circular region in finite expected time.Keywords: control, decentralized, gathering, multi-agent, simple sensors
Procedia PDF Downloads 16410726 Analyzing Brand Related Information Disclosure and Brand Value: Further Empirical Evidence
Authors: Yves Alain Ach, Sandra Rmadi Said
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An extensive review of literature in relation to brands has shown that little research has focused on the nature and determinants of the information disclosed by companies with respect to the brands they own and use. The objective of this paper is to address this issue. More specifically, the aim is to characterize the nature of the information disclosed by companies in terms of estimating the value of brands and to identify the determinants of that information according to the company’s characteristics most frequently tested by previous studies on the disclosure of information on intangible capital, by studying the practices of a sample of 37 French companies. Our findings suggest that companies prefer to communicate accounting, economic and strategic information in relation to their brands instead of providing financial information. The analysis of the determinants of the information disclosed on brands leads to the conclusion that the groups which operate internationally and have chosen a category 1 auditing firm to communicate more information to investors in their annual report. Our study points out that the sector is not an explanatory variable for voluntary brand disclosure, unlike previous studies on intangible capital. Our study is distinguished by the study of an element that has been little studied in the financial literature, namely the determinants of brand-related information. With regard to the effect of size on brand-related information disclosure, our research does not confirm this link. Many authors point out that large companies tend to publish more voluntary information in order to respond to stakeholder pressure. Our study also establishes that the relationship between brand information supply and performance is insignificant. This relationship is already controversial by previous research, and it shows that higher profitability motivates managers to provide more information, as this strengthens investor confidence and may increase managers' compensation. Our main contribution focuses on the nature of the inherent characteristics of the companies that disclose the most information about brands. Our results show the absence of a link between size and industry on the one hand and the supply of brand information on the other, contrary to previous research. Our analysis highlights three types of information disclosed about brands: accounting, economics and strategy. We, therefore, question the reasons that may lead companies to voluntarily communicate mainly accounting, economic and strategic information in relation to our study from one year to the next and not to communicate detailed information that would allow them to reconstitute the financial value of their brands. Our results can be useful for companies and investors. Our results highlight, to our surprise, the lack of financial information that would allow investors to understand a better valuation of brands. We believe that additional information is needed to improve the quality of accounting and financial information related to brands. The additional information provided in the special report that we recommend could be called a "report on intangible assets”.Keywords: brand related information, brand value, information disclosure, determinants
Procedia PDF Downloads 8410725 A Mixed Approach to Assess Information System Risk, Operational Risk, and Congolese Microfinance Institutions Performance
Authors: Alfred Kamate Siviri, Angelus Mafikiri Tsongo, Jean Robert Kala Kamdjoug
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Digitalization and information systems well organized have been selected as relevant measures to mitigate operational risks within organizations. Unfortunately, information system comes with new threats that can cause severe damage and quick organization lockout. This study aims to measure perceived information system risks and their effects on operational risks within the microfinance institution in D.R. Congo. Also, the factors influencing the operational risk are identified, and the link between operational risk with other risks and performance is to be assessed. The study proposes a research model drawn on the combination of Resources-Based-View, dynamic capabilities, the agency theory, the Information System Security Model, and social theories of risk. Therefore, we suggest adopting a mixed methods research with the sole aim of increasing the literature that already exists on perceived operational risk assessment and its link with other risk and performance, a focus on IT risk.Keywords: Democratic Republic Congo, information system risk, microfinance performance, operational risk
Procedia PDF Downloads 22410724 LORA: A Learning Outcome Modelling Approach for Higher Education
Authors: Aqeel Zeid, Hasna Anees, Mohamed Adheeb, Mohamed Rifan, Kalpani Manathunga
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To achieve constructive alignment in a higher education program, a clear set of learning outcomes must be defined. Traditional learning outcome definition techniques such as Bloom’s taxonomy are not written to be utilized by the student. This might be disadvantageous for students in student-centric learning settings where the students are expected to formulate their own learning strategies. To solve the problem, we propose the learning outcome relation and aggregation (LORA) model. To achieve alignment, we developed learning outcome, assessment, and resource authoring tools which help teachers to tag learning outcomes during creation. A pilot study was conducted with an expert panel consisting of experienced professionals in the education domain to evaluate whether the LORA model and tools present an improvement over the traditional methods. The panel unanimously agreed that the model and tools are beneficial and effective. Moreover, it helped them model learning outcomes in a more student centric and descriptive way.Keywords: learning design, constructive alignment, Bloom’s taxonomy, learning outcome modelling
Procedia PDF Downloads 18710723 Welfare Estimation in a General Equilibrium Model with Cities
Authors: Oded Hochman
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We first show that current measures of welfare changes in the whole economy do not apply to an economy with cities. In addition, since such measures are defined over a partial equilibrium, they capture only partially the effect of a welfare change. We then define a unique and additive measure that we term the modified economic surplus (mES) which fully captures the welfare effects caused by a change in the price of a nationally traded good. We show that the price change causes, on the one hand a change of land rents in the economy and, on the other hand, an equal change of mES that can be estimated by measuring areas in the price-quantity national demand and supply plane. We construct for each city a cost function from which we derive a city’s and, after aggregation, an economy-wide demand and supply functions of nationwide prices and of either the unearned incomes (Marshalian functions) or the utility levels (compensated functions).Keywords: city cost function, welfare measures, modified compensated variation, modified economic surplus, unearned income function, differential land rents, city size
Procedia PDF Downloads 32010722 Information Asymmetry and Governing Boards in Higher Education: The Heat Map of Information Asymmetry Across Competencies and the Role of Training in Mitigating Information Asymmetry
Authors: Ana Karaman, Dmitriy Gaevoy
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Successful and effective governing boards play an essential role in higher education by providing essential oversight and helping to steer the direction of an institution while creating and maintaining a thriving culture of stewardship. A well-functioning board can also help mitigate conflicts of interest, ensure responsible use of an organization's assets, and maintain institutional transparency. However, boards’ functions in higher education are inhibited by the presence of information asymmetry between the board and management. Board members typically have little specific knowledge about the business side of the higher education, in general, and an institution under their oversight in particular. As a result, boards often must rely on the discretion of the institutional upper administration as to what type of pertinent information being disclosed to the board. The phenomenon of information asymmetry is not unique to the higher education and has been studied previously in the context of both corporate and non-for-profit boards. Various board characteristics have been analyzed with respect to mitigating the information asymmetry between an organizational board and management. For example, it has been argued that such board characteristics as its greater size, independence, and a higher proportion of female members tend to reduce information asymmetry by raising levels of information disclosure and organizational transparency. This paper explores the phenomenon of information asymmetry between boards and management in the context of higher education. In our analysis, we propose a heat map of information asymmetry based on the categories of board competencies in higher education. The proposed heat map is based on the assessment of potential risks to both the boards and its institutions. It employs an assumption that a potential risk created by the presence of information asymmetry varies in its magnitude across various areas of boards’ competencies. Then, we explore the role of board members’ training in mitigating information asymmetry between the boards and the management by increasing the level of information disclosure and enhancing transparency in management communication with the boards. The paper seeks to demonstrate how appropriate training can provide board members with an adequate preparation to request a sufficient level of information disclose and transparency by arming them with knowledge of what questions to ask of the management.Keywords: higher education, governing boards information asymmetry, board competencies, board training
Procedia PDF Downloads 7010721 Assessing the Current State of Software Engineering and Information Technology in Ghana
Authors: David Yartel
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Drawing on the current state of software engineering and information technology in Ghana, the study documents its significant contribution to the development of Ghanaian industries. The study focuses on the application of modern trends in technology and the barriers faced in the area of software engineering and information technology. A thorough analysis of a dozen of interviews with stakeholders in software engineering and information technology via interviews reveals how modern trends in software engineering pose challenges to the industry in Ghana. Results show that to meet the expectation of modern software engineering and information technology trends, stakeholders must have skilled professionals, adequate infrastructure, and enhanced support for technology startups. Again, individuals should be encouraged to pursue a career in software engineering and information technology, as it has the propensity to increase the efficiency and effectiveness of work-related activities. This study recommends that stakeholders in software engineering and technology industries should invest enough in training more professionals by collaborating with international institutions well-versed in the area by organizing frequent training and seminars. The government should also provide funding opportunities for small businesses in the technology sector to drive creativity and development in order to bring about growth and development.Keywords: software engineering, information technology, Ghana, development
Procedia PDF Downloads 9410720 Guidance for Strengthening Ethics of Entrepreneurs in Information and Communication Technology Professional
Authors: Routsukol Sunalai
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The objectives of this paper were to study current problem of ethics of entrepreneurs in information and communication technology professional, and to build their awareness of ethics, which would be useful as guidance for strengthening professional ethics among them. The study employed quantitative research method in order to analyze relationships or differences found in each ethics factor and report in statistics. The sample of this paper was 300 information technology users of Rajabhat Universities in Bangkok. The findings revealed that the ethics factors which gained the highest and high level of opinion included possessing principles of righteousness, having trust in themselves and others, and respecting different opinions of others and accepting the fact that people of different opinions.Keywords: communication, ethics, information, entrepreneurs
Procedia PDF Downloads 41110719 Does Stock Markets Asymmetric Information Affect Foreign Capital Flows?
Authors: Farid Habibi Tanha, Mojtaba Jahanbazi, Morteza Foroutan, Rasidah Mohd Rashid
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This paper depicts the effects of asymmetric information in determining capital inflows to be captured through stock market microstructure. The model can explain several stylized facts regarding the capital immobility. The first phase of the research involves in collecting and refining 150,000,000 daily data of 11 stock markets over a period of one decade in an effort to minimize the impact of survivorship bias. Three micro techniques were used to measure information asymmetries. The final phase analyzes the model through panel data approach. As a unique contribution, this research will provide valuable information regarding negative effects of information asymmetries in stock markets on attracting foreign investments. The results of this study can be directly considered by policy makers to monitor and control changes of capital flow in order to keep market conditions in a healthy manner, by preventing and managing possible shocks to avoid sudden reversals and market failures.Keywords: asymmetric information, capital inflow, market microstructure, investment
Procedia PDF Downloads 32110718 Gender Diversity on the Board and Asymmetry Information: An Empirical Analysis for Spanish Listed Firms
Authors: David Abad, M. Encarnación Lucas-Pérez, Antonio Minguez-Vera, José Yagüe
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We examine explicitly the relation between the gender diversity on corporate boards and the levels of information asymmetry in the stock market. Based on prior evidence that suggests that the presence of women on director boards increases the quantity and quality of public disclosure by firms, we expect firms with higher gender diversity on their boards to show lower levels of information asymmetry in the market. Using a Spanish sample for the period 2004-2009, proxies for information asymmetry estimated from high-frequency data, and a system GMM methodology, we find that the gender diversity on boards is negative associated with the level of information asymmetry in the stock market. Our findings support legislative changes implemented to increase the presence of women on boards in several European countries by providing evidence that gender diverse boards have beneficial effects on stock markets.Keywords: corporate board, female directors, gender diversity, information asymmetry, market microstructure
Procedia PDF Downloads 46810717 Selection of Relevant Servers in Distributed Information Retrieval System
Authors: Benhamouda Sara, Guezouli Larbi
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Nowadays, the dissemination of information touches the distributed world, where selecting the relevant servers to a user request is an important problem in distributed information retrieval. During the last decade, several research studies on this issue have been launched to find optimal solutions and many approaches of collection selection have been proposed. In this paper, we propose a new collection selection approach that takes into consideration the number of documents in a collection that contains terms of the query and the weights of those terms in these documents. We tested our method and our studies show that this technique can compete with other state-of-the-art algorithms that we choose to test the performance of our approach.Keywords: distributed information retrieval, relevance, server selection, collection selection
Procedia PDF Downloads 31210716 Features for Measuring Credibility on Facebook Information
Authors: Kanda Runapongsa Saikaew, Chaluemwut Noyunsan
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Nowadays social media information, such as news, links, images, or VDOs, is shared extensively. However, the effectiveness of disseminating information through social media lacks in quality: less fact checking, more biases, and several rumors. Many researchers have investigated about credibility on Twitter, but there is no the research report about credibility information on Facebook. This paper proposes features for measuring credibility on Facebook information. We developed the system for credibility on Facebook. First, we have developed FB credibility evaluator for measuring credibility of each post by manual human’s labelling. We then collected the training data for creating a model using Support Vector Machine (SVM). Secondly, we developed a chrome extension of FB credibility for Facebook users to evaluate the credibility of each post. Based on the usage analysis of our FB credibility chrome extension, about 81% of users’ responses agree with suggested credibility automatically computed by the proposed system.Keywords: facebook, social media, credibility measurement, internet
Procedia PDF Downloads 35610715 Fair Value Implementation of Financial Asset: Evidence in Indonesia’s Banking Sector
Authors: Alhamdi Alfi Fajri
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The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.Keywords: fair value, PSAK No. 55, PSAK No. 60, information asymmetry, bank
Procedia PDF Downloads 35410714 The Impact of Board Director Characteristics on the Quality of Information Disclosure
Authors: Guo Jinhong
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The purpose of this study is to explore the association between board member functions and information disclosure levels. Based on the literature variables, such as the characteristics of the board of directors in the past, a single comprehensive indicator is established as a substitute variable for board functions, and the information disclosure evaluation results published by the Securities and Foundation are used to measure the information disclosure level of the company. This study focuses on companies listed on the Taiwan Stock Exchange from 2006 to 2010 and uses descriptive statistical analysis, univariate analysis, correlation analysis and ordered normal probability (Ordered Probit) regression for empirical analysis. The empirical results show that there is a significant positive correlation between the function of board members and the level of information disclosure. This study also conducts a sensitivity test and draws similar conclusions, showing that boards with better board member functions have higher levels of information disclosure. In addition, this study also found that higher board independence, lower director shareholding pledge ratio, higher director shareholding ratio, and directors with rich professional knowledge and practical experience can help improve the level of information disclosure. The empirical results of this study provide strong support for the "relative regulations to improve the level of information disclosure" formulated by the competent authorities in recent years.Keywords: function of board members, information disclosure, securities, foundation
Procedia PDF Downloads 9710713 A Novel Image Steganography Scheme Based on Mandelbrot Fractal
Authors: Adnan H. M. Al-Helali, Hamza A. Ali
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Growth of censorship and pervasive monitoring on the Internet, Steganography arises as a new means of achieving secret communication. Steganography is the art and science of embedding information within electronic media used by common applications and systems. Generally, hiding information of multimedia within images will change some of their properties that may introduce few degradation or unusual characteristics. This paper presents a new image steganography approach for hiding information of multimedia (images, text, and audio) using generated Mandelbrot Fractal image as a cover. The proposed technique has been extensively tested with different images. The results show that the method is a very secure means of hiding and retrieving steganographic information. Experimental results demonstrate that an effective improvement in the values of the Peak Signal to Noise Ratio (PSNR), Mean Square Error (MSE), Normalized Cross Correlation (NCC) and Image Fidelity (IF) over the previous techniques.Keywords: fractal image, information hiding, Mandelbrot et fractal, steganography
Procedia PDF Downloads 539