Search results for: accounting information system adoption
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 26511

Search results for: accounting information system adoption

26151 A Framework of Product Information Service System Using Mobile Image Retrieval and Text Mining Techniques

Authors: Mei-Yi Wu, Shang-Ming Huang

Abstract:

The online shoppers nowadays often search the product information on the Internet using some keywords of products. To use this kind of information searching model, shoppers should have a preliminary understanding about their interesting products and choose the correct keywords. However, if the products are first contact (for example, the worn clothes or backpack of passengers which you do not have any idea about the brands), these products cannot be retrieved due to insufficient information. In this paper, we discuss and study the applications in E-commerce using image retrieval and text mining techniques. We design a reasonable E-commerce application system containing three layers in the architecture to provide users product information. The system can automatically search and retrieval similar images and corresponding web pages on Internet according to the target pictures which taken by users. Then text mining techniques are applied to extract important keywords from these retrieval web pages and search the prices on different online shopping stores with these keywords using a web crawler. Finally, the users can obtain the product information including photos and prices of their favorite products. The experiments shows the efficiency of proposed system.

Keywords: mobile image retrieval, text mining, product information service system, online marketing

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26150 Design and Implementation of Reliable Location-Based Social Community Services

Authors: B. J. Kim, K. W. Nam, S. J. Lee

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Traditional social network services provide users with more information than is needed, and it is not easy to verify the authenticity of the information. This paper proposes a system that can only post messages where users are located to enhance the reliability of social networking services. The proposed system implements a Google Map API to post postings on the map and to read postings within a range of distances from the users’ location. The proposed system will only provide alerts, memories, and information about locations within a given range depending on the users' current location, providing reliable information that they believe will be necessary in real time. It is expected that the proposed system will be able to meet the real demands of users and create a more reliable social network services environment.

Keywords: social network, location, reliability, posting

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26149 Organic Paddy Production as a Coping Strategy to the Adverse Impact of Climate Change

Authors: Thapa M., J.P. Dutta, K.R. Pandey, R.R. Kattel

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Nepal is extremely vulnerable to the impact of climate change. To mitigate the climate change effects on agricultural production and productivity a range of adaptive strategies needs to be considered. The study was conducted to assess organic paddy production as a coping strategy to the adverse impact of climate change in Phulbari, VDC of Chitwan district. Altogether, 120 respondents (60 adopters of organic farming and 60 from non adopter) were selected using snowball technique of sampling. Pre- tested interview schedule, direct observation, focus group discussion, key informant interview as well as secondary data were used to collect the required information. Factors determining the adoption of organic farming were found to be age, year of schooling, training, frequency of extension contact, perception about climate change, economically active members and poor. A unit increase in these factors except poor would increase the probability of adoption by 4.1%, 7.5%, 7.8%, 43.1%, 41.8% and 7% respectively. However, for poor, it would decrease the probability of adoption of organic farming by 5.1%. Average organic matter content in the adopters' field was higher (2.7%) than the non-adopters' field (2.5%). The regression result showed that type of farmer, price and area under rice cultivation had positive and significant relationship with income; however dependency ratio had negative relationship. As the year of adoption of organic farming increases, the production of rice decline in the first two years then after goes on increasing but the cost of production goes on decreasing with the year of adoption. The respondents adapted to the changing climate through diversification of crops, use of resistance varieties and following good cropping pattern. Gradually growing consumers' awareness about health, preference towards quality food products are the strong points behind organic farming, whereas lacks of bio-fertilizers, lack of effective extension services, no price differentiation between organic and inorganic products were the weak points. There is need for more training and education to change the attitude of farmers and enhance their confidence about the role of organic farming to cope with climate change impact.

Keywords: Organic farming, climate change, sustainable development

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26148 To Cloudify or Not to Cloudify

Authors: Laila Yasir Al-Harthy, Ali H. Al-Badi

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As an emerging business model, cloud computing has been initiated to satisfy the need of organizations and to push Information Technology as a utility. The shift to the cloud has changed the way Information Technology departments are managed traditionally and has raised many concerns for both, public and private sectors. The purpose of this study is to investigate the possibility of cloud computing services replacing services provided traditionally by IT departments. Therefore, it aims to 1) explore whether organizations in Oman are ready to move to the cloud; 2) identify the deciding factors leading to the adoption or rejection of cloud computing services in Oman; and 3) provide two case studies, one for a successful Cloud provider and another for a successful adopter. This paper is based on multiple research methods including conducting a set of interviews with cloud service providers and current cloud users in Oman; and collecting data using questionnaires from experts in the field and potential users of cloud services. Despite the limitation of bandwidth capacity and Internet coverage offered in Oman that create a challenge in adopting the cloud, it was found that many information technology professionals are encouraged to move to the cloud while few are resistant to change. The recent launch of a new Omani cloud service provider and the entrance of other international cloud service providers in the Omani market make this research extremely valuable as it aims to provide real-life experience as well as two case studies on the successful provision of cloud services and the successful adoption of these services.

Keywords: cloud computing, cloud deployment models, cloud service models, deciding factors

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26147 Information Requirements for Vessel Traffic Service Operations

Authors: Fan Li, Chun-Hsien Chen, Li Pheng Khoo

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Operators of vessel traffic service (VTS) center provides three different types of services; namely information service, navigational assistance and traffic organization to vessels. To provide these services, operators monitor vessel traffic through computer interface and provide navigational advice based on the information integrated from multiple sources, including automatic identification system (AIS), radar system, and closed circuit television (CCTV) system. Therefore, this information is crucial in VTS operation. However, what information the VTS operator actually need to efficiently and properly offer services is unclear. The aim of this study is to investigate into information requirements for VTS operation. To achieve this aim, field observation was carried out to elicit the information requirements for VTS operation. The study revealed that the most frequent and important tasks were handling arrival vessel report, potential conflict control and abeam vessel report. Current location and vessel name were used in all tasks. Hazard cargo information was particularly required when operators handle arrival vessel report. The speed, the course, and the distance of two or several vessels were only used in potential conflict control. The information requirements identified in this study can be utilized in designing a human-computer interface that takes into consideration what and when information should be displayed, and might be further used to build the foundation of a decision support system for VTS.

Keywords: vessel traffic service, information requirements, hierarchy task analysis, field observation

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26146 Building Information Modelling: A Solution to the Limitations of Prefabricated Construction

Authors: Lucas Peries, Rolla Monib

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The construction industry plays a vital role in the global economy, contributing billions of dollars annually. However, the industry has been struggling with persistently low productivity levels for years, unlike other sectors that have shown significant improvements. Modular and prefabricated construction methods have been identified as potential solutions to boost productivity in the construction industry. These methods offer time advantages over traditional construction methods. Despite their potential benefits, modular and prefabricated construction face hindrances and limitations that are not present in traditional building systems. Building information modelling (BIM) has the potential to address some of these hindrances, but barriers are preventing its widespread adoption in the construction industry. This research aims to enhance understanding of the shortcomings of modular and prefabricated building systems and develop BIM-based solutions to alleviate or eliminate these hindrances. The research objectives include identifying and analysing key issues hindering the use of modular and prefabricated building systems, investigating the current state of BIM adoption in the construction industry and factors affecting its successful implementation, proposing BIM-based solutions to address the issues associated with modular and prefabricated building systems, and assessing the effectiveness of the developed solutions in removing barriers to their use. The research methodology involves conducting a critical literature review to identify the key issues and challenges in modular and prefabricated construction and BIM adoption. Additionally, an online questionnaire will be used to collect primary data from construction industry professionals, allowing for feedback and evaluation of the proposed BIM-based solutions. The data collected will be analysed to evaluate the effectiveness of the solutions and their potential impact on the adoption of modular and prefabricated building systems. The main findings of the research indicate that the identified issues from the literature review align with the opinions of industry professionals, and the proposed BIM-based solutions are considered effective in addressing the challenges associated with modular and prefabricated construction. However, the research has limitations, such as a small sample size and the need to assess the feasibility of implementing the proposed solutions. In conclusion, this research contributes to enhancing the understanding of modular and prefabricated building systems' limitations and proposes BIM-based solutions to overcome these limitations. The findings are valuable to construction industry professionals and BIM software developers, providing insights into the challenges and potential solutions for implementing modular and prefabricated construction systems in future projects. Further research should focus on addressing the limitations and assessing the feasibility of implementing the proposed solutions from technical and legal perspectives.

Keywords: building information modelling, modularisation, prefabrication, technology

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26145 Interoperable Design Coordination Method for Sharing Communication Information Using Building Information Model Collaboration Format

Authors: Jin Gang Lee, Hyun-Soo Lee, Moonseo Park

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The utilization of BIM and IFC allows project participants to collaborate across different areas by consistently sharing interoperable product information represented in a model. Comments or markups generated during the coordination process can be categorized as communication information, which can be shared in less standardized manner. It can be difficult to manage and reuse such information compared to the product information in a model. The present study proposes an interoperable coordination method using BCF (the BIM Collaboration Format) for managing and sharing the communication information during BIM based coordination process. A management function for coordination in the BIM collaboration system is developed to assess its ability to share the communication information in BIM collaboration projects. This approach systematically links communication information during the coordination process to the building model and serves as a type of storage system for retrieving knowledge created during BIM collaboration projects.

Keywords: design coordination, building information model, BIM collaboration format, industry foundation classes

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26144 Leadership Styles and Adoption of Risk Governance in Insurance and Energy Industry: A Comparative Case Study

Authors: Ruchi Agarwal

Abstract:

In today’s world, companies are operating in dynamic, uncertain and ambiguous business environments. Globally, more companies are failing due to Environmental, Social and Governance (ESG) factors than ever. Corporate governance and risk management are intertwined in nature. For decades, corporate governance and risk management have been influenced by internal and external factors. Three schools of thought have influenced risk governance for decades: Agency theory, Contingency theory, and Institutional theory. Agency theory argues that agents have interests conflicting with principal interests and the information problem. Contingency theory suggests that risk management adoption is influenced by internal and external factors, while Institutional theory suggests that organizations legitimize risk management with regulators, competitors, and professional bodies. The conflicting objectives of theories have created problems for executives in organizations in the adoption of Risk Governance. So far, there are many studies that discussed risk culture and the role of actors in risk governance, but there are rare studies discussing the role of risk culture in the adoption of risk governance from a leadership style perspective. This study explores the adoption of risk governance in two contrasting industries, such as the Insurance and energy business, to understand whether risk governance is influenced by internal/external factors or whether risk culture is influenced by leaders. We draw empirical evidence by comparing the cases of an Indian insurance company and a renewable energy-based firm in India. We interviewed more than 20 senior executives of companies and collected annual reports, risk management policies, and more than 10 PPTs and other reports from 2017 to 2024. We visited the company for follow-up questions several times. The findings of my research revealed that both companies have used risk governance for strategic renewal of the company. Insurance companies use a transactional leadership style based on performance and reward for improving risk, while energy companies use rather symbolic management to make debt restructuring meaningful for stakeholders. Overall, both companies turned from loss-making to profitable ones in a few years. This comparative study highlights the role of different leadership styles in the adoption of risk governance. The study is also distinct as previous research rarely studied risk governance in two contrasting industries in reference to leadership styles.

Keywords: leadership style, corporate governance, risk management, risk culture, strategic renewal

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26143 Exploring a Net-Metering Policy Towards Solar Energy Technology Adoption and Sustainability

Authors: Jane Osei, Kerry Brown, Mehran Nejati

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Numerous studies have established that solar energy is the second most prevalent form of alternative renewable energy globally, particularly in regions with abundant sunlight. The adoption and ongoing sustainability of solar technology are pivotal for the transition to renewable energy sources. However, the literature indicates that some countries, especially in the developing world, may impede this transition. Despite various policy initiatives aimed at supporting the adoption of solar technology, the long-term effectiveness of these policies remains uncertain. This study investigates the current policy drivers influencing the success or failure of solar energy technology adoption and sustainability. It employs a qualitative review approach to compare strategies for implementing the net-metering policy incentive in both developing and developed countries, identifying successful and unsuccessful strategies and drawing conclusions on the lessons learned. The study's findings reveal that the effective implementation of net metering depends on regional variations in solar radiation and differing levels of electricity demand across regions. Further, the study found that the implementation of net metering has faced challenges in some countries due to regulatory barriers and bottlenecks that hinder private sector involvement and business sustainability. Economic stability also significantly impacts net metering implementation. This study concludes that governments should strive to balance benefit-sharing to attract more private-sector investment in solar technology while ensuring the viability of government energy regulatory bodies.

Keywords: solar energy technology, adoption, sustainability, net-metering

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26142 Software Quality Promotion and Improvement through Usage of a PSP Oriented Information System

Authors: Gaoussou Doukoure Abdel Kader, Mnkandla Ernest

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This research aims to investigate the usage of a personal software process oriented information system in order to facilitate the promotion of software quality and its improvement in organizations. In this light, at the term of a literature review on software quality and related concepts, the personal software process is discussed, more particularly in terms of software quality. Semi-structured interviews will be conducted with a team of software engineers on the first hand to establish a baseline on their understanding of what quality entails for them. The PSP methodology will then be presented to the engineers in its most basic aspects. The research will then proceed to practical case study where a PSP oriented information system is submitted to engineers for usage throughout their development process. Reports from the PSP information system as well as feedback from the engineers will be used in conjunction with the theoretical foundation to establish a PSP inspired framework for software quality promotion and improvement.

Keywords: information communication technology, personal software process, software quality, process quality, software engineering

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26141 An Assessment of Digital Platforms, Student Online Learning, Teaching Pedagogies, Research and Training at Kenya College of Accounting University

Authors: Jasmine Renner, Alice Njuguna

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The booming technological revolution is driving a change in the mode of delivery systems especially for e-learning and distance learning in higher education. The report and findings of the study; an assessment of digital platforms, student online learning, teaching pedagogies, research and training at Kenya College of Accounting University (hereinafter 'KCA') was undertaken as a joint collaboration project between the Carnegie African Diaspora Fellowship and input from the staff, students and faculty at KCA University. The participants in this assessment/research met for selected days during a six-week period during which, one-one consultations, surveys, questionnaires, foci groups, training, and seminars were conducted to ascertain 'online learning and teaching, curriculum development, research and training at KCA.' The project was organized into an eight-week project workflow with each week culminating in project activities designed to assess digital online teaching and learning at KCA. The project also included the training of distance learning instructors at KCA and the evaluation of KCA’s distance platforms and programs. Additionally, through a curriculum audit and redesign, the project sought to enhance the curriculum development activities related to of distance learning at KCA. The findings of this assessment/research represent the systematic deliberate process of gathering, analyzing and using data collected from DL students, DL staff and lecturers and a librarian personnel in charge of online learning resources and access at KCA. We engaged in one-on-one interviews and discussions with staff, students, and faculty and collated the findings to inform practices that are effective in the ongoing design and development of eLearning earning at KCA University. Overall findings of the project led to the following recommendations. First, there is a need to address infrastructural challenges that led to poor internet connectivity for online learning, training needs and content development for faculty and staff. Second, there is a need to manage cultural impediments within KCA; for example fears of vital change from one platform to another for effectiveness and Institutional goodwill as a vital promise of effective online learning. Third, at a practical and short-term level, the following recommendations based on systematic findings of the research conducted were as follows: there is a need for the following to be adopted at KCA University to promote the effective adoption of online learning: a) an eLearning compatible faculty lab, b) revision of policy to include an eLearn strategy or strategic management, c) faculty and staff recognitions engaged in the process of training for the adoption and implementation of eLearning and d) adequate website resources on eLearning. The report and findings represent a comprehensive approach to a systematic assessment of online teaching and learning, research and training at KCA.

Keywords: e-learning, digital platforms, student online learning, online teaching pedagogies

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26140 Information System Development for Online Journal System Using Online Journal System for Journal Management of Suan Sunandha Rajabhat University

Authors: Anuphan Suttimarn, Natcha Wattanaprapa, Suwaree Yordchim

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The aim of this study is to develop the online journal system using a web application to manage the journal service of Suan Sunandha Rajabhat University in order to improve the journal management of the university. The main structures of the system process consist of 1. journal content management system 2. membership system of the journal and 3. online submission or review process. The investigators developed the system based on a web application using open source OJS software and phpMyAdmin to manage a research database. The system test showed that this online system 'Online Journal System (OJS)' could shorten the time in the period of submission article to journal and helped in managing a journal procedure efficiently and accurately. The quality evaluation of Suan Sunandha Rajabhat online journal system (SSRUOJS) undertaken by experts and researchers in 5 aspects; design, usability, security, reducing time, and accuracy showed the highest average value (X=4.30) on the aspect of reducing time. Meanwhile, the system efficiency evaluation was on an excellent level (X=4.13).

Keywords: online journal system, Journal management, Information system development, OJS

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26139 Profit Efficiency and Technology Adoption of Boro Rice Production in Bangladesh

Authors: Fazlul Hoque, Tahmina Akter Joya, Asma Akter, Supawat Rungsuriyawiboon

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Rice is the staple food in Bangladesh, and therefore, self-sufficiency in rice production remains a major concern. However, Bangladesh is experiencing insufficiency in rice production due to high production cost and low national average productivity of 2.848 ton/ha in comparison to other rice-growing countries in the world. This study aims to find out the profit efficiency and determinants of profit efficiency in Boro rice cultivation in Manikganj and Dhaka districts of Bangladesh. It also focuses on technology adoption and effect of technology adoption on profit efficiency of Boro rice cultivation in Bangladesh. The data were collected from 300 households growing Boro rice through face to face interviews by one set structured questionnaire; Frontier Version 4.1 and STATA 15 software were employed to analyze the data according to the purpose of the study. Maximum likelihood estimates of the specified profit model showed that profit efficiency of the farmer varied between 23% and 97% with a mean of 76% which implied as 24% of the profit is lost due to a combination of technical and allocative inefficiencies in Boro rice cultivation in the study area. The inefficiency model revealed that the education level of the farmer, farm size, variety of seed, and training and extension service influence the profit inefficiency significantly. The study also explained that the level of technology adoption index affects profit efficiency. The technology adoption in Boro rice cultivation is influenced by the education level of the farmer, farm size and farm capital.

Keywords: farmer, maximum likelihood estimation, profit efficiency, rice

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26138 The Role of Intermediaries in E-Government Adoption in India: Bridging the Digital Divide

Authors: Rajiv Kumar, Amit Sachan, Arindam Mukherjee

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Despite the transparency and benefits of e-government, and its potential to serve citizens better, there is low diffusion and adoption of e-government services in India. Limited access to computer and internet, lack of computer and internet skills, low trust in technology, and risk associated in using e-government services are major hindrances in e-government adoption in India. Despite a large number of citizens belonging to the non-adopter category, the government has made some services mandatory to be accessed online where citizens have no other choice. Also despite the digital divide, a large number of citizens prefer online access to government services. In such cases intermediaries like common service centers, internet café and services agents’ roles are significant for accessing e-government services. Hence research is needed to explore this. The study aims to investigate the role of intermediaries in online access to public services by citizens. Qualitative research methodology using semi-structured interview was used. The results show that intermediaries play an important role in bridging the digital divide. The study also highlights on what circumstances citizens are taking help of these intermediaries. The study then highlights its limitations and discusses scope for future study.

Keywords: adoption, digital divide, e-government, India, intermediaries

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26137 Information Retrieval for Kafficho Language

Authors: Mareye Zeleke Mekonen

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The Kafficho language has distinct issues in information retrieval because of its restricted resources and dearth of standardized methods. In this endeavor, with the cooperation and support of linguists and native speakers, we investigate the creation of information retrieval systems specifically designed for the Kafficho language. The Kafficho information retrieval system allows Kafficho speakers to access information easily in an efficient and effective way. Our objective is to conduct an information retrieval experiment using 220 Kafficho text files, including fifteen sample questions. Tokenization, normalization, stop word removal, stemming, and other data pre-processing chores, together with additional tasks like term weighting, were prerequisites for the vector space model to represent each page and a particular query. The three well-known measurement metrics we used for our word were Precision, Recall, and and F-measure, with values of 87%, 28%, and 35%, respectively. This demonstrates how well the Kaffiho information retrieval system performed well while utilizing the vector space paradigm.

Keywords: Kafficho, information retrieval, stemming, vector space

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26136 Evalution of the Impact on Improvement of Bank Manager Decision Making

Authors: Farzane Sadatnia, Bahram Fathi

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Today, all public and private organizations have found that the management of the world for key information related to the activities of a staff and its main essence and philosophy, though they constitute the management information systems are very helpful in this respect the right to apply systems can save a lot in terms of economic organizations including reducing the time decision - making, improve the quality of decision making, and cost savings to bring information systems is a backup system that can never be instead of logic and human reasoning, which can be used in the series is spreading, providing resources, and provide the necessary facilities, provide better services for users, balanced budget allocation, determine strengths and weaknesses and previous plans to review the current decisions and especially the decision . Hence; in this study attempts to the effect of an information system on a review of the organization.

Keywords: information system, planning, organization, coordination, control

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26135 ICT: Ensuring the Survival of Voluntary Organisations in Ireland

Authors: T. J. McDonald

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This paper explores the adoption and usage of ICT by 3 specific types of voluntary organisations in Ireland: Sporting, Community and Rural & Agricultural. It explores the problems that these organisations are facing and examines some of the concerns expressed by their members. The paper outlines how various forms of ICT are being slowly adopted and diffused among its membership to help solve these problems and address their members concerns and in doing so, perhaps ensure the survival of the organisation into the future.

Keywords: Ireland, voluntary organisations, ICT, adoption and diffusion

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26134 Blockchain Technology Security Evaluation: Voting System Based on Blockchain

Authors: Omid Amini

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Nowadays, technology plays the most important role in the life of human beings because people use technology to share data and to communicate with each other, but the challenge is the security of this data. For instance, as more people turn to technology in the world, more data is generated, and more hackers try to steal or infiltrate data. In addition, the data is under the control of the central authority, which can trigger the challenge of losing information and changing information; this can create widespread anxiety for different people in different communities. In this paper, we sought to investigate Blockchain technology that can guarantee information security and eliminate the challenge of central authority access to information. Now a day, people are suffering from the current voting system. This means that the lack of transparency in the voting system is a big problem for society and the government in most countries, but blockchain technology can be the best alternative to the previous voting system methods because it removes the most important challenge for voting. According to the results, this research can be a good start to getting acquainted with this new technology, especially on the security part and familiarity with how to use a voting system based on blockchain in the world. At the end of this research, it is concluded that the use of blockchain technology can solve the major security problem and lead to a secure and transparent election.

Keywords: blockchain, technology, security, information, voting system, transparency

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26133 Developing and Validating an Instrument for Measuring Mobile Government Adoption in Saudi Arabia

Authors: Sultan Alotaibi, Dmitri Roussinov

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Many governments recently started to change the ways of providing their services by allowing their citizens to access services from anywhere without the need of visiting the location of the service provider. Mobile government (M-government) is one of the techniques that fulfill that goal. It has been adopted by many governments. M-government can be defined as an implementation of Electronic Government (E-Government) by using mobile technology with the aim of improving service delivery to citizens, businesses and all government agencies. There have been several research projects developing models to understand the behavior of individuals towards the adoption of m-government. This paper proposes a model for adoption of m-government services in Saudi Arabia by extending Technology Acceptance Model (TAM) by introducing external factors. This paper also reports on the development of a survey instrument designed to measure user perception of mobile government acceptance. A survey instrument has been developed by using existing scales from prior instruments and a pilot study has been conducted by distributing the survey to 33 participants. As a result, a survey instrument has been refined to retain 43 items. The results also showed that the reliabilities of all the scales in the survey instrument are above the levels acceptable in current academic research, thus the instruments developed by us are capable of analyzing the factors in M-government adoption.

Keywords: TAM, m-government, e-government, model, acceptance, mobile government

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26132 Averting a Financial Crisis through Regulation, Including Legislation

Authors: Maria Krambia-Kapardis, Andreas Kapardis

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The paper discusses regulatory and legislative measures implemented by various nations in an effort to avert another financial crisis. More specifically, to address the financial crisis, the European Commission followed the practice of other developed countries and implemented a European Economic Recovery Plan in an attempt to overhaul the regulatory and supervisory framework of the financial sector. In 2010 the Commission introduced the European Systemic Risk Board and in 2011 the European System of Financial Supervision. Some experts advocated that the type and extent of financial regulation introduced in the European crisis in the wake of the 2008 crisis has been excessive and counterproductive. In considering how different countries responded to the financial crisis, global regulators have shown a more focused commitment to combat industry misconduct and to pre-empt abusive behavior. Regulators have also increased funding and resources at their disposal; have increased regulatory fines, with an increasing trend towards action against individuals; and, finally, have focused on market abuse and market conduct issues. Financial regulation can be effected, first of all, through legislation. However, neither ex ante or ex post regulation is by itself effective in reducing systemic risk. Consequently, to avert a financial crisis, in their endeavor to achieve both economic efficiency and financial stability, governments need to balance the two approaches to financial regulation. Fiduciary duty is another means by which the behavior of actors in the financial world is constrained and, thus, regulated. Furthermore, fiduciary duties extend over and above other existing requirements set out by statute and/or common law and cover allegations of breach of fiduciary duty, negligence or fraud. Careful analysis of the etiology of the 2008 financial crisis demonstrates the great importance of corporate governance as a way of regulating boardroom behavior. In addition, the regulation of professions including accountants and auditors plays a crucial role as far as the financial management of companies is concerned. In the US, the Sarbanes-Oxley Act of 2002 established the Public Company Accounting Oversight Board in order to protect investors from financial accounting fraud. In most countries around the world, however, accounting regulation consists of a legal framework, international standards, education, and licensure. Accounting regulation is necessary because of the information asymmetry and the conflict of interest that exists between managers and users of financial information. If a holistic approach is to be taken then one cannot ignore the regulation of legislators themselves which can take the form of hard or soft legislation. The science of averting a financial crisis is yet to be perfected and this, as shown by the preceding discussion, is unlikely to be achieved in the foreseeable future as ‘disaster myopia’ may be reduced but will not be eliminated. It is easier, of course, to be wise in hindsight and regulating unreasonably risky decisions and unethical or outright criminal behavior in the financial world remains major challenges for governments, corporations, and professions alike.

Keywords: financial crisis, legislation, regulation, financial regulation

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26131 Identifying and Analyzing the Role of Brand Loyalty towards Incumbent Smartphones in New Branded Smartphone Adoption: Approach by Dual Process Theory

Authors: Lee Woong-Kyu

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Fierce competition in smartphone market may encourage users to switch brands when buying a new smartphone. However, many smartphone users continue to use the same brand although other branded smartphones are perceived to be more attractive. The purpose of this study is to identify and analyze the effects of brand loyalty toward incumbent smartphone on new smartphone adoption. For this purpose, a research model including two hypotheses, the positive effect on rational judgments and the negative effect on rational judgments, are proposed based on the dual process theory. For the validation of the research model, the data was collected by surveying Korean university students and tested by the group comparison between high and low brand loyalty. The results show that the two hypotheses were statistically supported.

Keywords: brand loyalty, dual process theory, incumbent smartphone, smartphone adoption

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26130 Design and Implementation of an Affordable Electronic Medical Records in a Rural Healthcare Setting: A Qualitative Intrinsic Phenomenon Case Study

Authors: Nitika Sharma, Yogesh Jain

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Introduction: An efficient Information System helps in improving the service delivery as well provides the foundation for policy and regulation of other building blocks of Health System. Health care organizations require an integrated working of its various sub-systems. An efficient EMR software boosts the teamwork amongst the various sub-systems thereby resulting in improved service delivery. Although there has been a huge impetus to EMR under the Digital India initiative, it has still not been mandated in India. It is generally implemented in huge funded public or private healthcare organizations only. Objective: The study was conducted to understand the factors that lead to the successful adoption of an affordable EMR in the low level healthcare organization. It intended to understand the design of the EMR and address the solutions to the challenges faced in adoption of the EMR. Methodology: The study was conducted in a non-profit registered Healthcare organization that has been providing healthcare facilities to more than 2500 villages including certain areas that are difficult to access. The data was collected with help of field notes, in-depth interviews and participant observation. A total of 16 participants using the EMR from different departments were enrolled via purposive sampling technique. The participants included in the study were working in the organization before the implementation of the EMR system. The study was conducted in one month period from 25 June-20 July 2018. The Ethical approval was taken from the institute along with prior approval of the participants. Data analysis: A word document of more than 4000 words was obtained after transcribing and translating the answers of respondents. It was further analyzed by focused coding, a line by line review of the transcripts, underlining words, phrases or sentences that might suggest themes to do thematic narrative analysis. Results: Based on the answers the results were thematically grouped under four headings: 1. governance of organization, 2. architecture and design of the software, 3. features of the software, 4. challenges faced in adoption and the solutions to address them. It was inferred that the successful implementation was attributed to the easy and comprehensive design of the system which has facilitated not only easy data storage and retrieval but contributes in constructing a decision support system for the staff. Portability has lead to increased acceptance by physicians. The proper division of labor, increased efficiency of staff, incorporation of auto-correction features and facilitation of task shifting has lead to increased acceptance amongst the users of various departments. Geographical inhibitions, low computer literacy and high patient load were the major challenges faced during its implementation. Despite of dual efforts made both by the architects and administrators to combat these challenges, there are still certain ongoing challenges faced by organization. Conclusion: Whenever any new technology is adopted there are certain innovators, early adopters, late adopters and laggards. The same pattern was followed in adoption of this software. He challenges were overcome with joint efforts of organization administrators and users as well. Thereby this case study provides a framework of implementing similar systems in public sector of countries that are struggling for digitizing the healthcare in presence of crunch of human and financial resources.

Keywords: EMR, healthcare technology, e-health, EHR

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26129 A Relational Data Base for Radiation Therapy

Authors: Raffaele Danilo Esposito, Domingo Planes Meseguer, Maria Del Pilar Dorado Rodriguez

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As far as we know, it is still unavailable a commercial solution which would allow to manage, openly and configurable up to user needs, the huge amount of data generated in a modern Radiation Oncology Department. Currently, available information management systems are mainly focused on Record & Verify and clinical data, and only to a small extent on physical data. Thus, results in a partial and limited use of the actually available information. In the present work we describe the implementation at our department of a centralized information management system based on a web server. Our system manages both information generated during patient planning and treatment, and information of general interest for the whole department (i.e. treatment protocols, quality assurance protocols etc.). Our objective it to be able to analyze in a simple and efficient way all the available data and thus to obtain quantitative evaluations of our treatments. This would allow us to improve our work flow and protocols. To this end we have implemented a relational data base which would allow us to use in a practical and efficient way all the available information. As always we only use license free software.

Keywords: information management system, radiation oncology, medical physics, free software

Procedia PDF Downloads 239
26128 Performance Evaluation of Content Based Image Retrieval Using Indexed Views

Authors: Tahir Iqbal, Mumtaz Ali, Syed Wajahat Kareem, Muhammad Harris

Abstract:

Digital information is expanding in exponential order in our life. Information that is residing online and offline are stored in huge repositories relating to every aspect of our lives. Getting the required information is a task of retrieval systems. Content based image retrieval (CBIR) is a retrieval system that retrieves the required information from repositories on the basis of the contents of the image. Time is a critical factor in retrieval system and using indexed views with CBIR system improves the time efficiency of retrieved results.

Keywords: content based image retrieval (CBIR), indexed view, color, image retrieval, cross correlation

Procedia PDF Downloads 470
26127 Assessment of Rural Youth Adoption of Cassava Production Technologies in Southwestern Nigeria

Authors: J. O. Ayinde, S. O. Olatunji

Abstract:

This study assessed rural youth adoption of cassava production technologies in Southwestern, Nigeria. Specifically, it examine the level of awareness and adoption of cassava production technologies by rural youth, determined the extent of usage of cassava production technologies available to the rural youth, examined constrains to the adoption of cassava production technologies by youth and suggested possible solutions. Multistage sampling procedure was adopted for the study. In the first stage, two states were purposively selected in southwest, Nigeria which are Osun and Oyo states due to high level of cassava production and access to cassava production technology in the areas. In the second stage, purposive sampling technique was used to select two local governments each from the states selected which are Ibarapa central (Igbo-Ora) and Ibarapa East (Eruwa) Local Government Areas (LGAs) in Oyo state; and Ife North (Ipetumodu) and Ede South (Oke Ireesi) LGAs in Osun State. In the third stage, proportionate sampling technique was used to randomly select five, four, six and four communities from the selected LGAs respectively representing 20 percent of the rural communities in them, in all 19 communities were selected. In the fourth stage, Snow ball sampling technique was used to select about 7 rural youths in each community selected to make a total of 133 respondents. Validated structured interview schedule was used to elicit information from the respondents. The data collected were analyzed using both descriptive and inferential statistics to summarize and test the hypotheses of the study. The results show that the average age of rural youths participating in cassava production in the study area is 29 ± 2.6 years and 60 percent aged between 30 and 35 years. Also, more male (67.4 %) were involved in cassava production than females (32.6 %). The result also reveals that the average size of farm land of the respondents is 2.5 ± 0.3 hectares. Also, more male (67.4 %) were involved in cassava production than females (32.6 %). Also, extent of usage of the technologies (r = 0.363, p ≤ 0.01) shows significant relationship with level of adoption of the technologies. Household size (b = 0.183; P ≤ 0.01) and membership of social organizations were significant at 0.01 (b = 0.331; P ≤ 0.01) while age was significant at 0.10 (b = 0.097; P ≤ 0.05). On the other hand 0.01, years of residence (b = - 0.063; P ≤ 0.01) and income (b = - 0.204; P ≤ 0.01) had negative values and implies that a unit increase in each of these variables would decrease extent of usage of the Cassava production technologies. It was concluded that the extent of usage of the technologies in the communities will affect the rate of adoption positively and this will change the negative perception of youths on cassava production thereby ensure food security in the study area.

Keywords: assessment, rural youths’, Cassava production technologies, agricultural production, food security

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26126 Information Technology Pattern for Traceability to Increase the Exporting Efficiency of Thailand’s Orchid

Authors: Pimploi Tirastittam, Phutthiwat Waiyawuththanapoom, Manop Tirastittam

Abstract:

Traceability system is one of the tools which can ensure the product’s confident of the consumer as it can trace the product back to its origin and can reduce the operation cost of recall. Nowadays, there are so many technologies which can be applied to the traceability system and also able to increase the efficiency of the system such as QR Code, barcode, GS1 and GTIN. As the result, this research is aimed to study and design the information technology pattern that suits for the traceability of Thailand’s orchid because Thailand’s orchid is the popular export product for Japan, USA, China, Netherlands and Italy. This study will enhance the value of Thailand’s orchid and able to prevent the unexpected event of the defects or damaged product. The traceability pattern was received IOC test from 12 experts from 4 fields of study which are traceability field, information technology field, information communication technology field and orchid export field. The result of the in-depth interview and questionnaire showed that the technology which most compatibility with the traceability system is the QR code. The mean of the score was 4.25 and the standard deviation was 0.5 as the QR code is the new technology and user-friendly. The traceability system should start from the farm to the consumer in the consuming country as the traceability system will enhance the quality level of the product and increase the value of its as well. The other outcome from this research is the supply chain model of Thailand’s Orchid along with the system architecture and working system diagram.

Keywords: exporting, information technology pattern, orchid, traceability

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26125 Exploring Social and Economic Barriers in Adoption and Expansion of Agricultural Technologies in Woliatta Zone, Southern Ethiopia

Authors: Akalework Mengesha

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The adoption of improved agricultural technologies has been connected with higher earnings and lower poverty, enhanced nutritional status, lower staple food prices, and increased employment opportunities for landless laborers. The adoption and extension of the technologies are vastly crucial in that it enables the countries to achieve the millennium development goals (MDG) of reducing extreme poverty and hunger. There are efforts which directed to the enlargement and provision of modern crop varieties in sub-Saharan Africa in the past 30 years. Nevertheless, by and large, the adoption and expansion of rates for improved technologies have insulated behind other regions. This research aims to assess social and economic barriers in the adoption and expansion of agricultural technologies by local communities living around a private agricultural farm in Woliatta Zone, Southern Ethiopia. The study has been carried out among rural households which are located in the three localities selected for the study in the Woliatta zone. Across sectional mixed method, the design was used to address the study objective. The qualitative method was employed (in-depth interview, key informant, and focus group discussion) involving a total of 42 in-depth informants, 17 key-informant interviews, 2 focus group discussions comprising of 10 individuals in each group through purposive sampling techniques. The survey method was mainly used in the study to examine the impact of attitudinal, demographic, and socioeconomic variables on farmers’ adoption of agricultural technologies for quantitative data. The finding of the study revealed that Amibara commercial farm has not made a resolute and well-organized effort to extend agricultural technology to the surrounding local community. A comprehensive agricultural technology transfer scheme hasn’t been put in place by the commercial farm ever since it commenced operating in the study area. Besides, there is an ongoing conflict of interest between the farm and the community, which has kept on widening through time, bounds to be irreversible.

Keywords: adoption, technology transfer, agriculture, barriers

Procedia PDF Downloads 150
26124 Adopted Method of Information System Strategy for Knowledge Management System: A Literature Review

Authors: Elin Cahyaningsih, Dana Indra Sensuse, Wahyu Catur Wibowo, Sofiyanti Indriasari

Abstract:

Bureaucracy reform program drives Indonesian government to change their management and supporting unit in order to enhance their organization performance. Information technology as one of supporting unit became one of strategic plan that organization tried to improve, because IT can automate and speed up process, reduce business process life cycle become more effective and efficient. Knowledge management system is a technology application for supporting knowledge management implementation in government which is requirement based on problem and potential functionality of each knowledge management process. Define knowledge management that suitable for each organization it is difficult, that why we should make the knowledge management system strategy as an alignment of knowledge management process in the organization. Knowledge management system is one of information system development in people perspective, because this system has high dependency in human interaction and participation. Strategic plan for developing knowledge management system can be determine using some of information system strategic methods. This research conducted to define type of strategic method of information system, stage of activity each method, the strategic method strength and weakness. The author use literature review methods for identify and classify strategic methods of information system for differentiate method type, categorize common activities, strength and weakness. Result of this research are determine and compare six strategic information system methods, there are Balanced Scorecard, Five Force Porter, SWOT analysis, Value Chain Analysis, Risk Analysis and Gap Analysis. Balanced Scorecard and Risk Analysis believe as common strategic method that usually used and have the highest excellence strength.

Keywords: knowledge management system, balanced scorecard, five force, risk analysis, gap analysis, value chain analysis, SWOT analysis

Procedia PDF Downloads 477
26123 The Impact of Unconditional and Conditional Conservatism on Cost of Equity Capital: A Quantile Regression Approach for MENA Countries

Authors: Khalifa Maha, Ben Othman Hakim, Khaled Hussainey

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

Procedia PDF Downloads 359
26122 Research on the United Navigation Mechanism of Land, Sea and Air Targets under Multi-Sources Information Fusion

Authors: Rui Liu, Klaus Greve

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The navigation information is a kind of dynamic geographic information, and the navigation information system is a kind of special geographic information system. At present, there are many researches on the application of centralized management and cross-integration application of basic geographic information. However, the idea of information integration and sharing is not deeply applied into the research of navigation information service. And the imperfection of navigation target coordination and navigation information sharing mechanism under certain navigation tasks has greatly affected the reliability and scientificity of navigation service such as path planning. Considering this, the project intends to study the multi-source information fusion and multi-objective united navigation information interaction mechanism: first of all, investigate the actual needs of navigation users in different areas, and establish the preliminary navigation information classification and importance level model; and then analyze the characteristics of the remote sensing and GIS vector data, and design the fusion algorithm from the aspect of improving the positioning accuracy and extracting the navigation environment data. At last, the project intends to analyze the feature of navigation information of the land, sea and air navigation targets, and design the united navigation data standard and navigation information sharing model under certain navigation tasks, and establish a test navigation system for united navigation simulation experiment. The aim of this study is to explore the theory of united navigation service and optimize the navigation information service model, which will lay the theory and technology foundation for the united navigation of land, sea and air targets.

Keywords: information fusion, united navigation, dynamic path planning, navigation information visualization

Procedia PDF Downloads 288