Search results for: accounting information system adoption

Authors: Wasmi Woishi

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Smart card technology is a secure and safe technology that is expanding its capabilities day by day in terms of holding important information without alteration. It is readily available, and its ease of portability makes it more efficient in terms of its usage. The smart card is in use by many industries such as financial, insurance, governmental industries, personal identification, to name a few. Smart card technology is popular for its wide familiarity, adaptability, accessibility, benefits, and portability. This research aims to find out the perception toward the application of a cloud-based healthcare system through a smart card in KSA. The research has compiled the countries using a smart card or smart healthcare card and indicated the potential benefits of implementing smart healthcare cards. 120 participants from Riyadh city were surveyed by the means of a closed-ended questionnaire. Data were analyzed through SPSS. This research extends the research body in the healthcare system. Empirical evidence regarding smart healthcare cards is scarce and hence undertaken in this study. The study provides a useful insight into collecting, storing, analyzing, manipulating, and accessibility of medical information regarding smart healthcare cards. Research findings can help achieve KSA's Vision 2030 goals in terms of the digitalization of healthcare systems in improving its efficiency and effectiveness in storing and accessing healthcare data.

Keywords: smart card technology, healthcare using smart cards, smart healthcare cards, KSA healthcare information system, cloud-based healthcare cards

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Authors: Ali Ganoun, Wesam Algablawi, Wasim BenAnaif

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Video based traffic surveillance based on License Plate Recognition (LPR) system is an essential part for any intelligent traffic management system. The LPR system utilizes computer vision and pattern recognition technologies to obtain traffic and road information by detecting and recognizing vehicles based on their license plates. Generally, the video based LPR system is a challenging area of research due to the variety of environmental conditions. The LPR systems used in a wide range of commercial applications such as collision warning systems, finding stolen cars, controlling access to car parks and automatic congestion charge systems. This paper presents an automatic LPR system of Libyan license plate. The performance of the proposed system is evaluated with three video sequences.

Keywords: license plate recognition, localization, segmentation, recognition

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Authors: Andreas Gohs, Reinhold Kosfeld

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This study should be of interest for practitioners who want to predict precisely the sales numbers of vehicles equipped with an innovative propulsion technology as well as for researchers interested in applied (regional) time series analysis. The study is based on the numbers of new registrations of pure electric and hybrid cars. Methods of time series analysis like ARIMA are compared with the Bass Diffusion-model concerning their forecasting performances for new registrations in Germany at the national and federal state levels. Especially it is investigated if the additional information content from regional data increases the forecasting accuracy for the national level by adding predictions for the federal states. Results of parameters of the Bass Diffusion Model estimated for Germany and its sixteen federal states are reported. While the focus of this research is on the German market, estimation results are also provided for selected European and other countries. Concerning Bass-parameters and forecasting performances, we get very different results for Germany's federal states and the member states of the European Union. This corresponds to differences across the EU-member states in the adoption process of this innovative technology. Concerning the German market, the adoption is rather proceeded in southern Germany and stays behind in Eastern Germany except for Berlin.

Keywords: bass diffusion model, electric vehicles, forecasting performance, market diffusion

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Authors: Aniket Tiwari, Ameya London

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Web-based student attendance management system is required to assist the faculty and the lecturer for the time-consuming process. For this purpose, GSM/GPRS (Global System for Mobile Communication/General Packet Radio Service) based student’s attendance management system using RFID (Radio Frequency Identification) is a much convenient method to take the attendance. Student is provided with the RFID tags. When student comes near to the reader, it will sense the respective student and update attendance. The whole process is controlled using the microcontroller. The main advantage of this system is that it reduced the complexity comparison to student attendance system using RF technology. This system requires only one microcontroller for the operation, it is real time process. This paper reviews some of these monitoring systems and proposes a GPRS based student attendance system. The system can be easily accessed by the lecturers via the web and most importantly, the reports can be generated in real-time processing, thus, provides valuable information about the students’ commitments in attending the classes.

Keywords: RFID reader, RFID tags, student, attendance

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Authors: Jean-michel Sahut, Lubica Hikkerova, Wissal Ben Arfi

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The Internet of Things (IoT) emerged over the last few decades in many fields. Healthcare can significantly benefit from IoT. This study aims to examine factors influencing the adoption of IoT in eHealth. To do so, an innovative framework has been developed which applies both the Technology Acceptance Model (TAM) and the United Theory of Acceptance and Use of Technology (UTAUT) model and builds on them by analyzing trust and perceived-risk dimensions to predict intention to use IoT in eHealth. In terms of methodology, a Partial Least Approach Structural Equation Modelling was carried out on a sample of 267 French users. The findings of this research support the significant positive effect of constructs set out in the TAM (perceived ease of use) on predicting behavioral intention by adding the effects identified for UTAUT variables. This research also demonstrates how perceived risk and trust are significant factors for models examining behavioral intentions to use IoT. Perceived risk enhanced by the trust has a significant effect on patients’ behavioral intentions. Moreover, the results highlight the key role of prescription as a moderator of IoT adoption in eHealth. Depending on whether an individual has a prescription to use connected devices or not, ease of use has a stronger impact on adoption, while trust has a negative impact on adoption for users without a prescription. In accordance with the empirical results, several practical implications can be proposed. All connected devices applied in a medical context should be divided into groups according to their functionality: whether they are essential for the patient’s health and whether they require a prescription or not. Devices used with a prescription are easily accepted because the intention to use them is moderated by the medical trust (discussed above). For users without a prescription, ease of use is a more significant factor than for users who have a prescription. This suggests that currently, connected e-Health devices and online healthcare systems have to take this factor into account to better meet the needs and expectations of end-users.

Keywords: internet of things, Healthcare, trust, consumer acceptance

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Authors: Saeed Mohammadirad

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During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Iran was one of the countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. This study focuses on how to measure and report the carbon allowances and carbon credits from accounting view point under both regulated and voluntary markets.

Keywords: carbon credits, carbon markets, accounting, flexible mechanisms

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Authors: Sevelina Ndlovu

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Financial Technology (fintech) advancement is recognised as one of the most transformational innovations in the financial industry. Fintech has given rise to internet-only digital banking, a novel financial technology advancement, and innovation that allows banking services through internet applications with no need for physical branches. This technology is becoming a new banking normal among consumers for its ubiquitous and real-time access advantages. There is evident switching and migration from traditional banking towards these fintech facilities, which could possibly pose a systemic risk if not properly understood and monitored. Fintech advancement has also brought about the emergence and escalation of financial technology consumption themes such as trust, security, perceived risk, and sustainability within the banking industry, themes scarcely covered in existing theoretic literature. To that end, the objective of this research is to investigate factors that determine fintech adoption and propose an integrated adoption model. This study aims to establish what the significant drivers of adoption are and develop a conceptual model that integrates technological, behavioral, and environmental constructs by extending the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). It proposes integrating constructs that influence financial consumption themes such as trust, perceived risk, security, financial incentives, micro-investing opportunities, and environmental consciousness to determine the impact of these factors on the adoption and intention to use digital banking apps. The main advantage of this conceptual model is the consolidation of a greater number of predictor variables that can provide a fuller explanation of the consumer's adoption of digital banking Apps. Moderating variables of age, gender, and income are incorporated. To the best of author’s knowledge, this study is the first that extends the UTAUT2 model with this combination of constructs to investigate user’s intention to adopt internet-only digital banking apps in the UK context. By investigating factors that are not included in the existing theories but are highly pertinent to the adoption of internet-only banking services, this research adds to existing knowledge and extends the generalisability of the UTAUT2 in a financial services adoption context. This is something that fills a gap in knowledge, as highlighted to needing further research on UTAUT2 after reviewing the theory in 2016 from its original version of 2003. To achieve the objectives of this study, this research assumes a quantitative research approach to empirically test the hypotheses derived from existing literature and pilot studies to give statistical support to generalise the research findings for further possible applications in theory and practice. This research is explanatory or casual in nature and uses cross-section primary data collected through a survey method. Convenient and purposive sampling using structured self-administered online questionnaires is used for data collection. The proposed model is tested using Structural Equation Modelling (SEM), and the analysis of primary data collected through an online survey is processed using Smart PLS software with a sample size of 386 digital bank users. The results are expected to establish if there are significant relationships between the dependent and independent variables and establish what the most influencing factors are.

Keywords: banking applications, digital banking, financial technology, technology adoption, UTAUT2

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Authors: Shreyansh Jain Jeetmal, Shobith P. Chadaga, Shreyas H. Srinivas

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Internet of Things (IoT) is seen as the next major step in the ongoing revolution in the Information Age. It is predicted that in the near future billions of embedded devices will be communicating with each other to perform a plethora of tasks with or without human intervention. One of the major ongoing hotbed of research activity in IoT is Human Computer Interaction (HCI). HCI is used to facilitate communication between an intelligent system and a user. An intelligent system typically comprises of a system consisting of various sensors, actuators and embedded controllers which communicate with each other to monitor data collected from the environment. Communication by the user to the system is typically done using voice. One of the major ongoing applications of HCI is in home automation as a personal assistant. The prime objective of our project is to implement a use case of HCI for home automation. Our system is designed to detect and recognize the users and personalize the appliances in the house according to their individual preferences. Our HCI system is also capable of speaking with the user when certain commands are spoken such as searching on the web for information and controlling appliances. Our system can also monitor the environment in the house such as air quality and gas leakages for added safety.

Keywords: human computer interaction, internet of things, computer vision, sensor networks, speech to text, text to speech, android

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Authors: Pinisetti Swami Sairam, Meera C. S.

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Marker pens are widely used all over the world, mainly in educational institutions due to their neat, accurate and easily erasable nature. But refilling the ink in these pens is a tedious and time consuming job. Besides, it requires careful handling of the pens and ink bottle. A fully automated marker filling system is a solution developed to overcome this problem. The system comprises of pneumatics and electronics modules as well as PLC control. The system design is done in such a way that the empty markers are dumped in a marker container which then sent through different modules of the system in order to refill it automatically. The filled markers are then collected in a marker container. Refilling of ink takes place in different stages inside the system. An ink detecting system detects the colour of the marker which is to be filled and then refilling is done. The processes like capping and uncapping of the cap as well as screwing and unscrewing of the tip are done with the help of robotic arm and gripper. We make use of pneumatics in this system in order to get the precision while performing the capping, screwing, and refilling operations. Thus with the help of this system we can achieve cleanliness, accuracy, effective and time saving in the process of filling a marker.

Keywords: automated system, market filling, information technology, control and automation

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Authors: David Armany, Matthew Allaway, Preet Gosal, Senarath Edirimanne

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A potentially devastating complication of routine laparoscopic cholecystectomy includes iatrogenic bile duct injuries, which represent a stable incidence rate of 0.3% over the past three decades. Whilst related to several relative risks such as surgeon experience and patient factors (older age, male sex), misinterpretation of biliary tree anatomy remains the most common cause, accounting for 80% of iatrogenic Common Bile Duct injuries. Whilst extremely rare, a duplicate common bile duct anomaly remains a potential variation to encounter during biliary surgery, with 30 recognised cases in the worldwide literature, of which type Vb accounts for 4. We report the case of a rare type Vb variation encountered during intra-operative laparoscopic cholecystectomy and confirmed on cholangiogram. To our knowledge, this is the first documented Type Vb case encountered in an Australian population. Given these anomalies are asymptomatic and can perpetuate iatrogenic common bile duct injuries, awareness of all subtypes is crucial. Irrevocably, preoperative Magnetic Resonance Cholangiopancreatography can help recognise these anomalies before the operating theatre; however, their widespread adoption is limited by expensive and availability.

Keywords: duplicated common bile duct, type Vb, cholecystitis, MRCP, cholangiogram, iatrogenic CBD

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Authors: Gaurav Kumar

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An information literate person is one who uses information effectively in all its forms. When presented with questions or problems, an information literate person would know what information to look for, how to search efficiently and be able to access relevant sources. In addition, an information literate person would have the ability to evaluate and select appropriate information sources and to use the information effectively and ethically to answer questions or solve problems. Information literacy has become an important element in higher education. The information literacy movement has internationally recognized standards and learning outcomes. The step-by-step process of achieving information literacy is particularly crucial in an era where knowledge could be disseminated through a variety of media. What is the relationship between information literacy as we define it in higher education and information literacy among non-academic populations? What forces will change how we think about the definition of information literacy in the future and how we will apply the definition in all environments?

Keywords: information literacy, human beings, visual media and computer network etc, information literacy

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Authors: Ayman M. Mansour

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In this paper, we propose a multi-agent intelligent system that is used for monitoring the health conditions of elderly people. Monitoring the health condition of elderly people is a complex problem that involves different medical units and requires continuous monitoring. Such expert system is highly needed in rural areas because of inadequate number of available specialized physicians or nurses. Such monitoring must have autonomous interactions between these medical units in order to be effective. A multi-agent system is formed by a community of agents that exchange information and proactively help one another to achieve the goal of elderly monitoring. The agents in the developed system are equipped with intelligent decision maker that arms them with the rule-based reasoning capability that can assist the physicians in making decisions regarding the medical condition of elderly people.

Keywords: fuzzy logic, inference system, monitoring system, multi-agent system

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Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

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To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation, assets

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Authors: Xiaojiao Duan, Zhaoxia Yi, Maria Assumpta Komugabe, Munirpallam A. Venkataramanan

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This study explores stakeholders' perceptions and use of AI in university admissions using a conceptual model. The model suggests that AI expertise mediates the relationship between various factors (positions, experience, perceived benefits, concerns) and the desire to adopt AI. By reviewing existing research, the study identifies variables, correlations, and research gaps. The findings highlight the influence of institutional positions, AI expertise, knowledge, perceived advantages, and concerns on attitudes and intentions toward AI implementation. The review provides a framework for future research, emphasizes ethical AI use, and offers practical insights for admissions stakeholders.

Keywords: artificial intelligence, college admissions, ethical considerations, technology adoption, perceptions of AI

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Authors: Martina Manenova, Lukas Cirus

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This article introduces research focused on elementary school teachers’ approach to innovations in ICT. The diffusion of innovations theory, which was written by E. M. Rogers, captures the processes of innovation adoption. The research method derived from this theory and the Rogers’ questionnaire focused on the diffusion of innovations was used as the basic research method. The research sample consisted of elementary school teachers. The comparison of results with the Rogers’ results shows that among the teachers in the research sample the so-called early majority, as well as the overall division of the data, was rather central (early adopter, early majority, and later majority). The teachers very rarely appeared on the edge positions (innovator, laggard). The obtained results can be applied to teaching practice and used especially in the implementation of new technologies and techniques into the educational process.

Keywords: innovation, diffusion of innovation, information and communication technology, teachers

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Authors: Leila Trabelsi

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The urbanization of Information Systems (IS) is an effective approach to master the complexity of the organization. It strengthens the coherence of IS and aligns it with the business strategy. Moreover, this approach has significant advantages such as reducing Information Technologies (IT) costs, enhancing the IS position in a competitive environment and ensuring the scalability of the IS through the integration of technological innovations. Therefore, the urbanization is considered as a business strategic decision. Thus, its embedding becomes a necessity in order to improve the IS practice. However, there is a lack of experimental cases studying meta-modelling of Urbanized Information System (UIS). The aim of this paper addresses new urbanization content meta-model which permits modelling, testing and taking into consideration organizational aspects. This methodological framework is structured according to two main abstraction levels, a conceptual level and an operational level. For each of these levels, different models are proposed and presented. The proposed model for has been empirically tested on company. The findings of this paper present an experimental study of urbanization meta-model. The paper points out the significant relationships between dimensions and their evolution.

Keywords: urbanization, information systems, enterprise architecture, meta-model

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Authors: Kang-Hsien Li

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Along with global industries in using technology to enhance the application, make the study drawn more close to the people’s behavior and produce data analysis, extended out from the mental accounting of prospect theory, this paper provides the marketing and financial applications in the field of exploration and discussions with the future. For the foreseeable future, the payment behavior depends on the form of currency, which affects a variety of product types on the marketing of marketing strategy to provide diverse payment methods to enhance the overall sales performance. This not only affects people's consumption also affects people's investments. Credit card, PayPal, Apple pay, Bitcoin and any other with advances in technology and other emerging payment instruments, began to affect people for the value and the concept of money. Such as the planning of national social welfare policies, monetary and financial regulators and regulators. The expansion can be expected to discuss marketing and finance-related mental problems at the same time, recent studies reflect two different ideas, the first idea is that individuals affected by situational frames, not broad impact at the event level, affected by the people basically mental, second idea is that when an individual event affects a broader range, and majority of people will choose the same at the time that the rational choice. That are applied to practical application of marketing, at the same time provide an explanation in the financial market under the anomalies, due to the financial markets has varied investment products and different market participants, that also highlights these two points. It would provide in-depth description of humanity's mental. Certainly, about discuss mental accounting aspects, while artificial intelligence application development, although people would be able to reduce prejudice decisions, that will also lead to more discussion on the economic and marketing strategy.

Keywords: mental accounting, behavior economics, consumer behaviors, decision-making

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Authors: Haythem A. Nakkas, Philip J. Scott, Jim S. Briggs

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This paper reports a structured literature review of the application of Health Information Technology in developing countries, defined as the World Bank categories Low-income countries, Lower-middle-income, and Upper-middle-income countries. The aim was to identify and classify the various applications of health information technology to assess its current state in developing countries and explore potential areas of research. We offer specific analysis and application of HIT in Libya as one of the developing countries. Method: A structured literature review was conducted using the following online databases: IEEE, Science Direct, PubMed, and Google Scholar. Publication dates were set for 2000-2013. For the PubMed search, publications in English, French, and Arabic were specified. Using a content analysis approach, 159 papers were analyzed and a total number of 26 factors were identified that affect the adoption of health information technology. Results: Of the 2681 retrieved articles, 159 met the inclusion criteria which were carefully analyzed and classified. Conclusion: The implementation of health information technology across developing countries is varied. Whilst it was initially expected financial constraints would have severely limited health information technology implementation, some developing countries like India have nevertheless dominated the literature and taken the lead in conducting scientific research. Comparing the number of studies to the number of countries in each category, we found that Low-income countries and Lower-middle-income had more studies carried out than Upper-middle-income countries. However, whilst IT has been used in various sectors of the economy, the healthcare sector in developing countries is still failing to benefit fully from the potential advantages that IT can offer.

Keywords: developing countries, developed countries, factors, failure, health information technology, implementation, libya, success

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Authors: Muntadher Sallal, Gareth Owenson, Mo Adda, Safa Shubbar

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Bitcoin is a digital currency based on a peer-to-peer network to propagate and verify transactions. Bitcoin is gaining wider adoption than any previous crypto-currency. However, the mechanism of peers randomly choosing logical neighbors without any knowledge about underlying physical topology can cause a delay overhead in information propagation, which makes the system vulnerable to double-spend attacks. Aiming at alleviating the propagation delay problem, this paper introduces proximity-aware extensions to the current Bitcoin protocol, named Master Node Based Clustering (MNBC). The ultimate purpose of the proposed protocol, that are based on how clusters are formulated and how nodes can define their membership, is to improve the information propagation delay in the Bitcoin network. In MNBC protocol, physical internet connectivity increases, as well as the number of hops between nodes, decreases through assigning nodes to be responsible for maintaining clusters based on physical internet proximity. We show, through simulations, that the proposed protocol defines better clustering structures that optimize the performance of the transaction propagation over the Bitcoin protocol. The evaluation of partition attacks in the MNBC protocol, as well as the Bitcoin network, was done in this paper. Evaluation results prove that even though the Bitcoin network is more resistant against the partitioning attack than the MNBC protocol, more resources are needed to be spent to split the network in the MNBC protocol, especially with a higher number of nodes.

Keywords: Bitcoin network, propagation delay, clustering, scalability

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Authors: T. Thulare, M. Herselman, A. Botha

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Poor system use, including inappropriate design of health information systems, causes difficulties in communication with patients and increased time spent by healthcare professionals in recording the necessary health information for medical records. System features like pop-up reminders, complex menus, and poor user interfaces can make medical records far more time consuming than paper cards as well as affect decision-making processes. Although errors associated with health information and their real and likely effect on the quality of care and patient safety have been documented for many years, more research is needed to measure the occurrence of these errors and determine the causes to implement solutions. Therefore, the purpose of this paper is to identify data integrity challenges in hospital information systems through a scoping review and based on the results provide recommendations on how to manage these. Only 34 papers were found to be most suitable out of 297 publications initially identified in the field. The results indicated that human and computerized systems are the most common challenges associated with data integrity and factors such as policy, environment, health workforce, and lack of awareness attribute to these challenges but if measures are taken the data integrity challenges can be managed.

Keywords: data integrity, data integrity challenges, hospital information systems, South Africa

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Authors: Abdullah Almowanes

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The speed of adoption of new information and communication technologies is often seen as an indicator of the growth of knowledge- and technological innovation-based regional economies. Indeed, technological progress and scientific inquiry in any society have undergone a particularly profound transformation with the introduction of computer networks. In the spring of 1981, the Bitnet network was launched to link thousands of nodes all over the world. In 1985 and as one of the first adopters of Bitnet, Saudi Arabia launched a Bitnet-based network named Gulfnet that linked computer centers, universities, and libraries of Saudi Arabia and other Gulf countries through high speed communication lines. In this paper, the origins and the deployment of Gulfnet are discussed as well as social, economical, political, and cultural ramifications of the new information reality created by the network. Despite its significance, the social and cultural aspects of Gulfnet have not been investigated in history of science and technology literature to a satisfactory degree before. The presented research is based on an extensive archival research aimed at seeking out and analyzing of primary evidence from archival sources and records. During its decade and a half-long existence, Gulfnet demonstrated that the scope and functionality of public computer networks in Saudi Arabia have to be fine-tuned for compliance with Islamic culture and political system of the country. It also helped lay the groundwork for the subsequent introduction of the Internet. Since 1980s, in just few decades, the proliferation of computer networks has transformed communications world-wide.

Keywords: Bitnet, computer networks, computing and culture, Gulfnet, Saudi Arabia

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Authors: Naziru Suleiman

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The ever increasing cases of financial frauds and corporate accounting scandals in recent years have raised more concern on the operation of internal control mechanisms and performance of the internal audit departments in organizations. In most cases the seeming presence of both the internal control system and internal audit in organizations do not prove useful as frauds errors and irregularities are being perpetuated. The aim of this study, therefore, is to assess the role of internal audit in achieving the objectives of internal control system of federal hospitals in Kano State from the perception of the respondents. The study used survey research design and generated data from primary source by means of questionnaire. A total number of 100 copies of questionnaire were administered out of which 68 were duly completed and returned. Cronbach’s alpha was used to test the internal validity of the various items in the constructs. Descriptive statistics, chi-square test, Mann Whitney U test and Kruskal Wallis ANOVA were employed for the analysis of data. The study finds that from the perception of the respondents, internal audit departments in Federal Hospitals in Kano State are effective and that they contribute positively to the overall attainment of the objectives of internal control system of these hospitals. There is no significant difference found on the views of the respondents from the three hospitals. Hence, the study concludes that strong and functional internal audit department is a basic requirement for effectiveness of operations of the internal control system. In the light of the findings, it is recommended that internal audit should continue to ensure that the objectives of internal control system of these hospitals are achieved through proper and adequate evaluation and review of the system.

Keywords: internal audit, internal control, federal hospitals, financial frauds

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Authors: Szilvia Vincze, Zoltán Bács

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It has become increasingly important for institutions of higher education as well to use available resources as effectively as possible for the implementation of the institution’s strategic plans and, at the same time, to ensure a stable future. This is the responsibility of the management and administration of the institution. Having access to complete and comprehensive information is indispensable for making dynamic and well-founded decisions that consider the realization of objectives to be primary and that manage possibly emerging risks, etc. The present paper introduces the role of Management Information Systems (MIS) at the University of Debrecen, one of the largest institutions of higher education in Hungary, and also discusses the utilization of this and associated information systems in management functions.

Keywords: management information system (MIS), higher education, Hungary, strategy formulation

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Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

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Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analysed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: annual report, Croatian companies, disclosure index, voluntary disclosure

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Authors: Benhenni Abdellaziz

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Irrigation is a limiting factor for agricultural production and socio-economic development of many countries in arid and semiarid in the world. However, the sustainability of irrigation systems requires a rational management of the water resource that is becoming increasingly rare in these regions. The objective of this work is to apply a geographic information system (GIS) coupled to a model for calculating crop water requirements (CROPWATER) for the management of irrigation water in irrigated area and offer managers with an effective tool to better manage water resources in these areas. The application area of GIS is the irrigated perimeter of Western Middle Cheliff which is located in a semi-arid region (Middle Cheliff). The scope in question is a considerable agrarian dynamics and an increased need for irrigation of most crops.

Keywords: geographical information, irrigation, economical, use rational

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Authors: Diego Saldo Alves, Marcelo Paveck Ayub

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The quality of accounting information is very important for the decision-making of managers, investors government and other information users. The opinion of the independent audit has a significant influence on the decision-making, especially the investors. Therefore, the aim of this study is to analyze the reasons that companies listed on Brazilian Stock Exchange B3, if they received qualified opinion and disclaimer of opinion of the independent auditors. We analyzed the reports of the independent auditors of 23 Brazilian companies listed in B3 that received qualified opinion and disclaimer of opinion between the years 2012 and 2017. The findings show that the companies do not comply the International Financial Reporting Standard, IFRS, also they did not provide documentation to prove the operations performed, did not account expenses, problems in corporate governance and internal controls.

Keywords: audit, disclaimer of opinion, independent auditors, qualified opinion

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Authors: Pouyan Jahanbin, Mahmoud Houshmand, Omid Fatahi Valilai

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A flexible manufacturing system (FMS) is a manufacturing system having the capability of handling the variations of products features that is the result of ever-changing customer demands. The flexibility of the manufacturing systems help to utilize the resources in a more effective manner. However, the control of such systems would be complicated and challenging. FMS needs CNC machines and robots and other resources for establishing the flexibility and enhancing the efficiency of the whole system. Also it needs to integrate the resources to reach required efficiency and flexibility. In order to reach this goal, an integrator framework is proposed in which the machining data of CNC machine tools is received through a STEP-NC file. The interoperability of the system is achieved by the information system. This paper proposes an information system that its data model is designed based on object oriented approach and is implemented through a knowledge-based system. The framework is connected to a database which is filled with robot’s control commands. The framework programs the robots by rules embedded in its knowledge based system. It also controls the interactions of CNC machine tools for loading and unloading actions by robot. As a result, the proposed framework improves the integration of manufacturing resources in Flexible Manufacturing Systems.

Keywords: CNC machine tools, industrial robots, knowledge-based systems, manufacturing recourses integration, flexible manufacturing system (FMS), object-oriented data model

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Authors: Wildan Maulana Wildan, Siti Annisa Rahmayani Icha

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Nowadays advances in information technology are needed by all the inhabitants of the earth for the sake of ease all their work, but it is worth to introduced the technological advances in the world of children. Before the technology is growing rapidly, children busy with various of traditional games and have high socialization. Moreover, after it presence, almost all of children spend more their time for playing gadget, It can affect the education of children and will change the character and personality children. However, children also can not be separated with the technology. Because the technology insight knowledge of children will be more extensive. Because the world can not be separated with advances in technology as well as with children, there should be developed a smartphone operating system that is child-friendly. The operating system is able to filter contents that do not deserve children, even in this system there is a reminder of a time study, prayer time and play time for children and there are interactive contents that will help the development of education and children's character. Children need technology, and there are some ways to introduce it to children. We must look at the characteristics of children in different environments. Thus advances in technology can be beneficial to the world children and their parents, and educators do not have to worry about advances in technology. We should be able to take advantage of advances in technology best possible.

Keywords: information technology, smartphone operating system, education, character

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Authors: A. Harrouz, A. Benatiallah, O. Harrouz

Abstract:

This paper presents the search for errors in the measurement instruments in a dynamic system of metering liquid or gas and sees the tolerance defined by the international standards and recommendations. We will implement a program on MATLAB/Simulink which is calculated based on the ISO-5167. This program will take the system parameters on considerations such as: the willingness plates, the size of the orifice, the given design conditions, reference conditions, find pressure drop for a given flow, or flow for a loss of given load. The results are considered very good and satisfactory because the errors identified of measuring instruments system are within the margin of error limit by the regulations.

Keywords: analyzing, control, gas, meters system

Procedia PDF Downloads 390

Authors: Ye. Shapovalov, V. Shapovalov, O. Stryzhak, A. Salyuk

Abstract:

Over the past decades, amount of scientific information has been growing exponentially. It became more complicated to process and systemize this amount of data. The approach to systematization of scientific information on the production of biogas based on the ontological IT platform “T.O.D.O.S.” has been developed. It has been proposed to select semantic characteristics of each work for their further introduction into the IT platform “T.O.D.O.S.”. An ontological graph with a ranking function for previous scientific research and for a system of selection of microorganisms has been worked out. These systems provide high performance of information management of scientific information.

Keywords: ontology-based analysis, analysis of scientific data, methanogenesis, microorganism hierarchy, 'T.O.D.O.S.'

Procedia PDF Downloads 154