Search results for: information centric networking
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11175

Search results for: information centric networking

10755 Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam

Authors: Mai Hoang Minh

Abstract:

Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities.

Keywords: usefulness of financial statement, accounting information quality, loan decisions

Procedia PDF Downloads 279
10754 Predictive Analysis of Personnel Relationship in Graph Database

Authors: Kay Thi Yar, Khin Mar Lar Tun

Abstract:

Nowadays, social networks are so popular and widely used in all over the world. In addition, searching personal information of each person and searching connection between them (peoples’ relation in real world) becomes interesting issue in our society. In this paper, we propose a framework with three portions for exploring peoples’ relations from their connected information. The first portion focuses on the Graph database structure to store the connected data of peoples’ information. The second one proposes the graph database searching algorithm, the Modified-SoS-ACO (Sense of Smell-Ant Colony Optimization). The last portion proposes the Deductive Reasoning Algorithm to define two persons’ relationship. This study reveals the proper storage structure for connected information, graph searching algorithm and deductive reasoning algorithm to predict and analyze the personnel relationship from peoples’ relation in their connected information.

Keywords: personnel information, graph storage structure, graph searching algorithm, deductive reasoning algorithm

Procedia PDF Downloads 450
10753 An Approach for Pattern Recognition and Prediction of Information Diffusion Model on Twitter

Authors: Amartya Hatua, Trung Nguyen, Andrew Sung

Abstract:

In this paper, we study the information diffusion process on Twitter as a multivariate time series problem. Our model concerns three measures (volume, network influence, and sentiment of tweets) based on 10 features, and we collected 27 million tweets to build our information diffusion time series dataset for analysis. Then, different time series clustering techniques with Dynamic Time Warping (DTW) distance were used to identify different patterns of information diffusion. Finally, we built the information diffusion prediction models for new hashtags which comprise two phrases: The first phrase is recognizing the pattern using k-NN with DTW distance; the second phrase is building the forecasting model using the traditional Autoregressive Integrated Moving Average (ARIMA) model and the non-linear recurrent neural network of Long Short-Term Memory (LSTM). Preliminary results of performance evaluation between different forecasting models show that LSTM with clustering information notably outperforms other models. Therefore, our approach can be applied in real-world applications to analyze and predict the information diffusion characteristics of selected topics or memes (hashtags) in Twitter.

Keywords: ARIMA, DTW, information diffusion, LSTM, RNN, time series clustering, time series forecasting, Twitter

Procedia PDF Downloads 391
10752 Some Aspects of Social Media Marketing (Georgian Case)

Authors: Nugzar Todua, Charita Jashi

Abstract:

This paper is focusing on the attitude of Georgian consumers toward social media, influence of social media on consumer buying behavior. The purpose of this paper is to explore the impact and usage of social media marketing strategies for Georgian companies and consumers in the new reality of Georgia. There is a lack of research on social media marketing in Georgia, especially the topic which analyzes the possible purchase influence of consumers. The result of marketing research has revealed that social webs are mostly used by Georgian consumers, but they have little impact on the buying decision. The research method was exploratory in nature in the sense that there is no previous academic research about consumers’ attitude towards social media marketing.

Keywords: marketing research, purchasing behavior, social media marketing, social networking sites

Procedia PDF Downloads 516
10751 Mapping Feature Models to Code Using a Reference Architecture: A Case Study

Authors: Karam Ignaim, Joao M. Fernandes, Andre L. Ferreira

Abstract:

Mapping the artifacts coming from a set of similar products family developed in an ad-hoc manner to make up the resulting software product line (SPL) plays a key role to maintain the consistency between requirements and code. This paper presents a feature mapping approach that focuses on tracing the artifact coming from the migration process, the current feature model (FM), to the other artifacts of the resulting SPL, the reference architecture, and code. Thus, our approach relates each feature of the current FM to its locations in the implementation code, using the reference architecture as an intermediate artifact (as a centric point) to preserve consistency among them during an SPL evolution. The approach uses a particular artifact (i.e., traceability tree) as a solution for managing the mapping process. Tool support is provided using friendlyMapper. We have evaluated the feature mapping approach and tool support by putting the approach into practice (i.e., conducting a case study) of the automotive domain for Classical Sensor Variants Family at Bosch Car Multimedia S.A. The evaluation reveals that the mapping approach presented by this paper fits the automotive domain.

Keywords: feature location, feature models, mapping, software product lines, traceability

Procedia PDF Downloads 127
10750 The Relevance of Corporate Governance Disclosure in Spanish Public Universities

Authors: Yolanda Ramirez, Angel Tejada, Agustin Baidez

Abstract:

There is currently a growing interest in the improvement of university governance and the disclosure of information on corporate governance processes as an essential part of the transparency and accountability of universities. This paper aims to know the importance given by Spanish university stakeholders to the disclosure of information about structure and mechanism of corporate governance. So as to meet this objective we propose a model for disclosing information on the main aspects of university governance in Spanish universities. This model will be validated using a questionnaire sent to members of the Social Councils of public universities in Spain. Our results show that Spanish university stakeholders attach great importance to the disclosure of specific information on aspects of corporate governance, which would result in improved transparency and accountability. According to the results of this study it may be concluded that the university stakeholders feel that it is relevant to publish information on corporate governance in the university accounting information model.

Keywords: corporate governance, transparency, accountability, universities, Spain

Procedia PDF Downloads 311
10749 Determination of Complexity Level in Okike's Merged Irregular Transposition Cipher

Authors: Okike Benjami, Garba Ejd

Abstract:

Today, it has been observed security of information along the superhighway is often compromised by those who are not authorized to have access to such information. In other to ensure the security of information along the superhighway, such information should be encrypted by some means to conceal the real meaning of the information. There are many encryption techniques out there in the market. However, some of these encryption techniques are often decrypted by adversaries with ease. The researcher has decided to develop an encryption technique that may be more difficult to decrypt. This may be achieved by splitting the message to be encrypted into parts and encrypting each part separately and swapping the positions before transmitting the message along the superhighway. The method is termed Okike’s Merged Irregular Transposition Cipher. Also, the research would determine the complexity level in respect to the number of splits of the message.

Keywords: transposition cipher, merged irregular cipher, encryption, complexity level

Procedia PDF Downloads 289
10748 Evalution of the Impact on Improvement of Bank Manager Decision Making

Authors: Farzane Sadatnia, Bahram Fathi

Abstract:

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

Procedia PDF Downloads 475
10747 Spanish University Governance Reporting

Authors: Agustin Baidez, Yolanda Ramirez

Abstract:

There is currently a growing interest in the improvement of university governance and the disclosure of information on governance processes as an essential part of the transparency and accountability of universities. This paper aims to examine the extent and quality of voluntary corporate governance disclosure by public Spanish universities on their websites in relation to information need of stakeholders. The results of this study show that Spanish university stakeholders attach great importance to the disclosure of specific information on aspects of corporate governance. However, the quality of disclosed information on university governance in public Spanish universities websites is in the middle level. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher quality information on university autonomy in financing, autonomy in management, autonomy regarding student selection and assessment, degree of consanguinity of executive directors, report on assigned public funding based on results, and management reports.

Keywords: university, governance, transparency, stakeholders

Procedia PDF Downloads 57
10746 Big Data’s Mechanistic View of Human Behavior May Displace Traditional Library Missions That Empower Users

Authors: Gabriel Gomez

Abstract:

The very concept of information seeking behavior, and the means by which librarians teach users to gain information, that is information literacy, are at the heart of how libraries deliver information, but big data will forever change human interaction with information and the way such behavior is both studied and taught. Just as importantly, big data will orient the study of behavior towards commercial ends because of a tendency towards instrumentalist views of human behavior, something one might also call a trend towards behaviorism. This oral presentation seeks to explore how the impact of big data on understandings of human behavior might impact a library information science (LIS) view of human behavior and information literacy, and what this might mean for social justice aims and concomitant community action normally at the center of librarianship. The methodology employed here is a non-empirical examination of current understandings of LIS in regards to social justice alongside an examination of the benefits and dangers foreseen with the growth of big data analysis. The rise of big data within the ever-changing information environment encapsulates a shift to a more mechanistic view of human behavior, one that can easily encompass information seeking behavior and information use. As commercial aims displace the important political and ethical aims that are often central to the missions espoused by libraries and the social sciences, the very altruism and power relations found in LIS are at risk. In this oral presentation, an examination of the social justice impulses of librarians regarding power and information demonstrates how such impulses can be challenged by big data, particularly as librarians understand user behavior and promote information literacy. The creeping behaviorist impulse inherent in the emphasis big data places on specific solutions, that is answers to question that ask how, as opposed to larger questions that hint at an understanding of why people learn or use information threaten library information science ideals. Together with the commercial nature of most big data, this existential threat can harm the social justice nature of librarianship.

Keywords: big data, library information science, behaviorism, librarianship

Procedia PDF Downloads 383
10745 A Multi-Role Oriented Collaboration Platform for Distributed Disaster Reduction in China

Authors: Linyao Qiu, Zhiqiang Du

Abstract:

As the rapid development of urbanization, economic developments, and steady population growth in China, the widespread devastation, economic damages, and loss of human lives caused by numerous forms of natural disasters are becoming increasingly serious every year. Disaster management requires available and effective cooperation of different roles and organizations in whole process including mitigation, preparedness, response and recovery. Due to the imbalance of regional development in China, the disaster management capabilities of national and provincial disaster reduction centers are uneven. When an undeveloped area suffers from disaster, neither local reduction department could get first-hand information like high-resolution remote sensing images from satellites and aircrafts independently, nor sharing mechanism is provided for the department to access to data resources deployed in other place directly. Most existing disaster management systems operate in a typical passive data-centric mode and work for single department, where resources cannot be fully shared. The impediment blocks local department and group from quick emergency response and decision-making. In this paper, we introduce a collaborative platform for distributed disaster reduction. To address the issues of imbalance of sharing data sources and technology in the process of disaster reduction, we propose a multi-role oriented collaboration business mechanism, which is capable of scheduling and allocating for optimum utilization of multiple resources, to link various roles for collaborative reduction business in different place. The platform fully considers the difference of equipment conditions in different provinces and provide several service modes to satisfy technology need in disaster reduction. An integrated collaboration system based on focusing services mechanism is designed and implemented for resource scheduling, functional integration, data processing, task management, collaborative mapping, and visualization. Actual applications illustrate that the platform can well support data sharing and business collaboration between national and provincial department. It could significantly improve the capability of disaster reduction in China.

Keywords: business collaboration, data sharing, distributed disaster reduction, focusing service

Procedia PDF Downloads 295
10744 Electronic Libraries and the Emergence of New Technology Paradigms

Authors: A. Basheer Ahamadhu, Kiran Kaur, Zainab Ajab Mohideen, Sukmawati Muhammad, Noor Azlinda Wan Jan

Abstract:

Library management facing favorable conditions and unexpected challenges in the century of information technology. They were having been under pressure to meet their duties to meet the information needs of customers. An information technology has brought big changes to the traditional methods of library work. Libraries need to evaluate, measuring effect information technology to them. This would equip them with the knowledge to make effective information technology to enhance their services. Recognizing the importance of development an electronic library, this research investigated their willingness to change from the traditional library based on the level of automation for the digital library initiatives, review both of the problems associated with digital library and public and terms to be considered for future growth. The main components have been inspected, such as grip library, demographic automations and digitization projects, digital library related to budgetary problems, the thought leader in the electronic library practices library, and the situation viewed for future growth. Libraries have run several digitization projects, at the level of institutions and countries but still needs more efforts in order to bring it to higher levels.

Keywords: academic library, electronic library, information technology, information commons, web pages library

Procedia PDF Downloads 476
10743 A Case Study of Al-Shifa: A Healthcare Information System in Oman

Authors: Khamis Al-Gharbi, Said M. Gattoufi, Ali H. Al-Badi, Ali Al-Hashmi

Abstract:

The case study presents the progression of a project management of Al-Shifa, a healthcare information system in Oman. The case study describes the evolution of the implementation of a healthcare information system tailored to meet the needs of the healthcare units under the supervision of the Ministry of Health (MOH) in Oman. A focus group methodology was used for collecting the relevant information from the main project's stakeholders. In addition reports about the project made available for the researchers. The case analysis is made based on the Project Management approach developed by the Project Management Institute (PMI). The main finding that there was no formal project management approach adopted by the MOH for the development and implementation of the herewith mentioned healthcare information system project. Furthermore, the project had suffered a scope creep in terms of features, cost and time-schedule. The recommendations of the authors, for the rescue of the project from its current dilemma, consist of technological, administrative and human resources development actions.

Keywords: project management, information system, healthcare, Al-Shifa, Oman

Procedia PDF Downloads 390
10742 A Privacy Protection Scheme Supporting Fuzzy Search for NDN Routing Cache Data Name

Authors: Feng Tao, Ma Jing, Guo Xian, Wang Jing

Abstract:

Named Data Networking (NDN) replaces IP address of traditional network with data name, and adopts dynamic cache mechanism. In the existing mechanism, however, only one-to-one search can be achieved because every data has a unique name corresponding to it. There is a certain mapping relationship between data content and data name, so if the data name is intercepted by an adversary, the privacy of the data content and user’s interest can hardly be guaranteed. In order to solve this problem, this paper proposes a one-to-many fuzzy search scheme based on order-preserving encryption to reduce the query overhead by optimizing the caching strategy. In this scheme, we use hash value to ensure the user’s query safe from each node in the process of search, so does the privacy of the requiring data content.

Keywords: NDN, order-preserving encryption, fuzzy search, privacy

Procedia PDF Downloads 484
10741 Developing an Information Model of Manufacturing Process for Sustainability

Authors: Jae Hyun Lee

Abstract:

Manufacturing companies use life-cycle inventory databases to analyze sustainability of their manufacturing processes. Life cycle inventory data provides reference data which may not be accurate for a specific company. Collecting accurate data of manufacturing processes for a specific company requires enormous time and efforts. An information model of typical manufacturing processes can reduce time and efforts to get appropriate reference data for a specific company. This paper shows an attempt to build an abstract information model which can be used to develop information models for specific manufacturing processes.

Keywords: process information model, sustainability, OWL, manufacturing

Procedia PDF Downloads 430
10740 A Multi-Science Study of Modern Synergetic War and Its Information Security Component

Authors: Alexander G. Yushchenko

Abstract:

From a multi-science point of view, we analyze threats to security resulting from globalization of international information space and information and communication aggression of Russia. A definition of Ruschism is formulated as an ideology supporting aggressive actions of modern Russia against the Euro-Atlantic community. Stages of the hybrid war Russia is leading against Ukraine are described, including the elements of subversive activity of the special services, the activation of the military phase and the gradual shift of the focus of confrontation to the realm of information and communication technologies. We reveal an emergence of a threat for democratic states resulting from the destabilizing impact of a target state’s mass media and social networks being exploited by Russian secret services under freedom-of-speech disguise. Thus, we underline the vulnerability of cyber- and information security of the network society in regard of hybrid war. We propose to define the latter a synergetic war. Our analysis is supported with a long-term qualitative monitoring of representation of top state officials on popular TV channels and Facebook. From the memetics point of view, we have detected a destructive psycho-information technology used by the Kremlin, a kind of information catastrophe, the essence of which is explained in detail. In the conclusion, a comprehensive plan for information protection of the public consciousness and mentality of Euro-Atlantic citizens from the aggression of the enemy is proposed.

Keywords: cyber and information security, hybrid war, psycho-information technology, synergetic war, Ruschism

Procedia PDF Downloads 134
10739 The Effects of Information Technology in Urban Health

Authors: Safdari Reza, Zahmatkeshan Maryam, Goli Arji

Abstract:

Background and Aim: Urban health is one of the challenges of the 21st century. Rapid growth and expanding urbanization have implications for health. In this regard, information technology can remove a large number of modern cities’ problems. Therefore, the present article aims to study modern information technologies in the development of urban health. Materials and Methods:. This is a review article based on library research and Internet searches on valid websites such as Science Direct, Magiran, Springer and advanced searches in Google. Some 164 domestic and foreign texts were studied on such topics as the application of ICT tools including cell phones and wireless tools, GIS, and RFID in the field of urban health in 2011. Finally, 30 sources were used. Conclusion: Information and communication technologies play an important role in improving people's health and enhancing the quality of their lives. Effective utilization of information and communication technologies requires the identification of opportunities and constraints, and the formulation of appropriate planning principles with regard to social and economic factors together with preparing the technological, communication and telecommunications, legal and administrative infrastructures.

Keywords: Urban Health, Information Technology, Information & Communication, Technology

Procedia PDF Downloads 463
10738 How Markets React to Corporate Disclosure: An Analysis Using a SEM Model

Authors: Helena Susana Afonso Alves, Natália Maria Rafael Canadas, Ana Maria Rodrigues

Abstract:

We examined the impact of governance rules on information asymmetry, using the turnover ratio and the bid-ask spread as proxies for the information asymmetry. We used a SEM model and analyzed the indirect relations through the voluntary disclosure of information and the organizational performance. We built a voluntary disclosure index based on the information firms provided in their annual reports and divided the governance characteristics in two constructs: directors’ and supervisors’ structures and ownership structure. We concluded that the ownership structure exerts a direct influence on share price and share liquidity, Otherwise, the directors’ and supervisors’ structures exert an indirect influence, through the organizational performance and the voluntary disclosure of information. The results also show that for firms with high levels of disclosure the bid-ask spread is lower. However, in firms with a high ownership concentration investors tend to increase the bid-ask spreads and trade less, which, in this case, reduces the liquidity of the stock. The failure to find the relationship between voluntary disclosure of information and the turnover ratio shows us that the liquidity of shares is more related to the greater or lesser concentration of shareholders, with the performance of their companies than with the access to information. Moreover, it is clear that the role that information disclosure plays is mainly at the level of price formation.

Keywords: corporate governance, information asymmetry, voluntary disclosure, structural equation modelling, SEM

Procedia PDF Downloads 516
10737 Conceptualizing Personalized Learning: Review of Literature 2007-2017

Authors: Ruthanne Tobin

Abstract:

As our data-driven, cloud-based, knowledge-centric lives become ever more global, mobile, and digital, educational systems everywhere are struggling to keep pace. Schools need to prepare students to become critical-thinking, tech-savvy, life-long learners who are engaged and adaptable enough to find their unique calling in a post-industrial world of work. Recognizing that no nation can afford poor achievement or high dropout rates without jeopardizing its social and economic future, the thirty-two nations of the OECD are launching initiatives to redesign schools, generally under the banner of Personalized Learning or 21st Century Learning. Their intention is to transform education by situating students as co-enquirers and co-contributors with their teachers of what, when, and how learning happens for each individual. In this focused review of the 2007-2017 literature on personalized learning, the author sought answers to two main questions: “What are the theoretical frameworks that guide personalized learning?” and “What is the conceptual understanding of the model?” Ultimately, the review reveals that, although the research area is overly theorized and under-substantiated, it does provide a significant body of knowledge about this potentially transformative educational restructuring. For example, it addresses the following questions: a) What components comprise a PL model? b) How are teachers facilitating agency (voice & choice) in their students? c) What kinds of systems, processes and procedures are being used to guide the innovation? d) How is learning organized, monitored and assessed? e) What role do inquiry based models play? f) How do teachers integrate the three types of knowledge: Content, pedagogical and technological? g) Which kinds of forces enable, and which impede, personalizing learning? h) What is the nature of the collaboration among teachers? i) How do teachers co-regulate differentiated tasks? One finding of the review shows that while technology can dramatically expand access to information, expectations of its impact on teaching and learning are often disappointing unless the technologies are paired with excellent pedagogies in order to address students’ needs, interests and aspirations. This literature review fills a significant gap in this emerging field of research, as it serves to increase conceptual clarity that has hampered both the theorizing and the classroom implementation of a personalized learning model.

Keywords: curriculum change, educational innovation, personalized learning, school reform

Procedia PDF Downloads 223
10736 Information Extraction Based on Search Engine Results

Authors: Mohammed R. Elkobaisi, Abdelsalam Maatuk

Abstract:

The search engines are the large scale information retrieval tools from the Web that are currently freely available to all. This paper explains how to convert the raw resulted number of search engines into useful information. This represents a new method for data gathering comparing with traditional methods. When a query is submitted for a multiple numbers of keywords, this take a long time and effort, hence we develop a user interface program to automatic search by taking multi-keywords at the same time and leave this program to collect wanted data automatically. The collected raw data is processed using mathematical and statistical theories to eliminate unwanted data and converting it to usable data.

Keywords: search engines, information extraction, agent system

Procedia PDF Downloads 430
10735 Mechanical Properties of Die-Cast Nonflammable Mg Alloy

Authors: Myoung-Gon Yoon, Jung-Ho Moon, Tae Kwon Ha

Abstract:

Tensile specimens of nonflammable AZ91D Mg alloy were fabricated in this study via cold chamber die-casting process. Dimensions of tensile specimens were 25mm in length, 4mm in width, and 0.8 or 3.0mm in thickness. Microstructure observation was conducted before and after tensile tests at room temperature. In the die casting process, various injection distances from 150 to 260mm were employed to obtain optimum process conditions. Distribution of Al12Mg17 phase was the key factor to determine the mechanical properties of die-cast Mg alloy. Specimens with 3mm of thickness showed superior mechanical properties to those with 0.8mm of thickness. Closed networking of Al12Mg17 phase along grain boundary was found to be detrimental to mechanical properties of die-cast Mg alloy.

Keywords: non-flammable magnesium alloy, AZ91D, die-casting, microstructure, mechanical properties

Procedia PDF Downloads 308
10734 A Study on Information Structure in the Vajrachedika-Prajna-paramita Sutra and Translation Aspect

Authors: Yoon-Cheol Park

Abstract:

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 368
10733 The Effect of Critical Audit Matters on Financial Information Quality: The Role of Audit Committee Expertise

Authors: Khawla Hlel

Abstract:

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

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10732 The Visualizer for Real-Time Analysis of Internet Trends

Authors: Radek Malinský, Ivan Jelínek

Abstract:

The current web has become a modern encyclopedia, where people share their thoughts and ideas on various topics around them. Such kind of encyclopedia is very useful for other people who are looking for answers to their questions. However, with the growing popularity of social networking and blogging and ever expanding network services, there has also been a growing diversity of technologies along with different structure of individual websites. It is, therefore, difficult to directly find a relevant answer for a common Internet user. This paper presents a web application for the real-time end-to-end analysis of selected Internet trends; where the trend can be whatever the people post online. The application integrates fully configurable tools for data collection and analysis using selected webometric algorithms, and for its chronological visualization to user. It can be assumed that the application facilitates the users to evaluate the quality of various products that are mentioned online.

Keywords: Trend, visualizer, web analysis, web 2.0.

Procedia PDF Downloads 264
10731 Measuring Business Strategy and Information Systems Alignment

Authors: Amit Saraswat, Ruchi Tewari

Abstract:

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 388
10730 Ilorin Traditional Architecture as a Good Example of a Green Building Design

Authors: Olutola Funmilayo Adekeye

Abstract:

Tradition African practice of architecture can be said to be deeply rooted in Green Architecture in concept, design and execution. A study into the ancient building techniques in Ilorin Emirate depicts prominent (eco-centric approach of) Green Architecture principles. In the Pre-colonial era before the introduction of modern architecture and Western building materials, the Nigeria traditional communities built their houses to meet their cultural, religious and social needs using mainly indigenous building materials such as mud (Amo), cowdung (Boto), straws (koriko), palm fronts (Imo-Ope) to mention a few. This research attempts to identify the various techniques of applying the traditional African principles of Green Architecture to Ilorin traditional buildings. It will examine and assess some case studies to understand the extent to which Green architecture principles have been applied to traditional building designs that are still preserved today in Ilorin, Nigeria. Furthermore, this study intends to answer many questions, which can be summarized into two basic questions which are: (1) What aspects of what today are recognized as important green architecture principles have been applied to Ilorin traditional buildings? (2) To what extent have the principles of green architecture applied to Ilorin traditional buildings been ways of demonstrating a cultural attachment to the earth as an expression of the African sense of human being as one with nature?

Keywords: green architecture, Ilorin, traditional buildings, design principles, ecocentric, application

Procedia PDF Downloads 549
10729 Similarity Based Membership of Elements to Uncertain Concept in Information System

Authors: M. Kamel El-Sayed

Abstract:

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 223
10728 Impact of New Media Technologies to News, Social Interactions, and Traditional Media

Authors: Ademola Bamgbose

Abstract:

The new media revolution, which encompasses a wide variety of new media technologies like blogs, social networking, visual worlds, wikis, have had a great influence on communications, traditional media and across other disciplines. This paper gives a review of the impact of new media technologies on the news, social interactions and traditional media in developing and developed countries. The study points to the fact that there is a significant impact of new media technologies on the news, social interactions and the traditional media in developing and developed countries, albeit both positively and negatively. Social interactions have been significantly affected, as well as in news production and reporting. It is reiterated that despite the pervasiveness of new media technologies, it would not bring to a total decline of traditional media. This paper contributes to the theoretical framework on the new media and will help to assess the extent of the impact of the new media in different locations.

Keywords: communication, media, news, new media technologies, social interactions, traditional media

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10727 A Comparative Study of the Proposed Models for the Components of the National Health Information System

Authors: M. Ahmadi, Sh. Damanabi, F. Sadoughi

Abstract:

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

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10726 The Impact of Globalization on the Economic and Cultural Development of Nigeria: A Cost-Benefit Analysis

Authors: Odeh Ibn Iganga

Abstract:

Globalization as a process is gradually taking mankind along a uniform path of ‘one world, one destiny’ whether coercively or voluntarily. As a phenomenon, it is gradually ascending the status of the New World Order ideology, questioning the fundamental assumptions of the state -centric system- independence, sovereignty, equality of states, non-interference in internal affairs etc. by the demands it makes of, and the attendant consequences upon all nations, especially the less developed and weaker states of the Third World. Thus one of the raging and contentious issues in contemporary development discourse is whether globalization comparatively favors developing economies of the third world countries generally and Africa in particular. Narrowing the issue home also is the contentious issue of whether globalization comparatively favors a developing economy like Nigeria. This paper examines the impact of globalization on the economic and cultural development of Nigeria (given her active and continued participation in the global process spanning a period of about 3 decades now). It reveals the negative and positive consequences of the process and concept of globalization on the economic and cultural development of Nigeria adjudging the country did not benefit much from globalization. The paper then recommends measures as to how the negative consequences could be reduced considerably and to make Nigeria benefit maximally from globalization.

Keywords: globalization, developing countries, economic and cultural growth, third world

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