Search results for: accounting information systems

Authors: Adam Jenkins

Abstract:

The Maritime RobotX Challenge provides a platform for postgraduate students conducting research in autonomous robotic systems to participate in an international competition. Although targeted to postgraduate students, the problem domain lends itself to a wide range of different levels of student expertise. In 2022, undergraduate Information Technology students from the University of South Australia undertook the challenge, utilizing a System of the Systems approach to the project's architecture. Each student group produced an independent solution to an identified task, which was then implemented on a Single Board Computer (SBC). A Central Control System then engaged each solution when appropriate, allowing the encapsulated SBC systems to manage each task as it was encountered. This approach facilitated collaboration among the multiple independent student teams over an 18-month period, and the fundamental system-agnostic architecture allowed for both the variance in student solutions and the limitations caused by the global electronics shortage. By adopting this approach, Information Technology teams were able to work independently yet produce an effective solution, leveraging their expertise to develop and construct an autonomous catamaran capable of meeting the competition's demanding requirements while producing a high level of engagement. The System of Systems approach is recommended to other universities interested in competing at this level and engaging students in a real-world problem.

Keywords: case study, robotics, education, programming, system of systems, multi-disciplinary collaboration

Procedia PDF Downloads 65

Authors: F.Sadoughi, A. Sarsarshahi, L, Eerfannia, S.M.A. Khatami

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Hospital information systems with lots of ability would lead to health care quality improvement. Evaluation of this system has done according different method and criteria. The main goal of present study is to prioritize the most important factors which are influence these systems evaluation. At the first step, according relevant literature, three main factor and 29 subfactors extracted. Then, study framework was designed. Based on analytical hierarchical process (AHP), 28 paired comparisons with Saaty range, in a questionnaire format obtained. Questionnaires were filled by 10 experts in health information management and medical informatics field. Human factors with weight of 0.55 were ranked as the most important. Organization (0.25) and technology (0.14) were in next place. It seems MADM methods such as AHP have enough potential to use in health research and provide positive opportunities for health domain decision makers.

Keywords: Analytical hierarchy process, Multiple criteria decision-making (MCDM), Hospital information system, Evaluation factors

Procedia PDF Downloads 439

Authors: Manita Ale, Ganesh P. Shivakoti, Ram C. Bastakoti

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Irrigation system, a system for enhancing agricultural productivity, requires regular maintenance in order to avoid irregular allocation of water. For maintenance of the system in long run, farmers’ participation plays a key role increasing the performance of system. The performance of any irrigation system mainly relies on various factors which affect collective action plus decision making, as well as their shared impacts. The paper consists of system level information that were collected from 12 Irrigation Systems (IS) from three-sampled districts of Nepal and the household information that were collected from 160 irrigation water users. The results reveal that, out of 12 sampled irrigation systems, only 4 systems shows high performance levels. The high performance level of those systems was characterized on the basis of adequate availability of water, good maintenance of system infrastructure, and conformance to existing rules followed. In addition, the paper compares different irrigation systems based on trust, reciprocity, cropping intensity, command area and yield as tools to indicate the importance of collective action in performance of irrigation system.

Keywords: collective action, decision-making, farmers’ participation, performance

Procedia PDF Downloads 387

Authors: Wafaa Salah, Mostafa A. Salama, Jane Doe

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Recently, the corporate social performance (CSP) is not less important than the corporate financial performance (CFP). Debate still exists about the nature of the relationship between the CSP and CFP, whether it is a positive, negative or a neutral correlation. The objective of this study is to explore the relationship between corporate social responsibility (CSR) reports and CFP. The study uses the accounting-based and market-based quantitative measures to quantify the financial performance of seven organizations listed on the Egyptian Stock Exchange in 2007-2014. Then uses the information retrieval technologies to quantify the contribution of each of the three dimensions of the corporate social responsibility report (environmental, social and economic). Finally, the correlation between these two sets of variables is viewed together in a model to detect the correlations between them. This model is applied on seven firms that generate social responsibility reports. The results show a positive correlation between the Earnings per share (market based measure) and the economical dimension in the CSR report. On the other hand, total assets and property, plant and equipment (accounting-based measure) are positively correlated to the environmental and social dimensions of the CSR reports. While there is not any significant relationship between ROA, ROE, Operating income and corporate social responsibility. This study contributes to the literature by providing more clarification of the relationship between CFP and the isolated CSR activities in a developing country.

Keywords: financial, social, machine learning, corporate social performance, corporate social responsibility

Procedia PDF Downloads 293

Authors: B. H. Aitchanov, Sh. K. Aitchanova, O. A. Baimuratov

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This paper is focused on dynamic pulse-frequency modulation (DPFM) control systems. Currently, the control law based on DPFM control signals is widely used in direct digital control subsystems introduced in the automated control systems of technological processes. Statistical analysis of automatic control systems is reduced to its construction of functional relationships between the statistical characteristics of the errors processes and input processes. Structural and dynamic Volterra models of digital pulse-frequency control systems can be used to develop methods for generating the dependencies, differing accuracy, requiring the amount of information about the statistical characteristics of input processes and computing labor intensity of their use.

Keywords: digital dynamic pulse-frequency control systems, dynamic pulse-frequency modulation, control object, discrete filter, impulse device, microcontroller

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Authors: Ahmed Mohamed Alteer

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The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemma through Auditing Students. This study considers the possibility of auditing students’ ethical judgement being affected by two individual factors, namely ethical sensitivity and religiosity. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and supported that ethical sensitivity and religiosity may affect ethical judgement decision among accounting students. The suggestion model proposes that student ethical judgement is influenced by their ethical sensitivity and their religiosity. Nonetheless, the influence of religiosity on ethical judgement is expected to be via ethical sensitivity.

Keywords: asccounting students, ethical sensitivity, religiosity, ethical judgement

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Authors: Maria Krambia-Kapardis, Andreas Kapardis

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

Keywords: financial crisis, legislation, regulation, financial regulation

Procedia PDF Downloads 380

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

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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.'

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Authors: Amina Jibrin Ahmed

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The environment is mankind's natural habitat. Industrial activities over time have taken their toll on it in the form of deterioration and degradation. The petroleum industry is particularly notorious for its negative impact on its host environments. The realization that this poses a threat to sustainability led to the increased awareness and subsequent recognition of the importance of environmental disclosure in financial statements. This paper examines the laws and regulations put in place by the Nigerian Government to mitigate this impact, and the level of compliance by Shell Nigeria, the pioneer and largest oil company in the country. Based on the disclosure made, this paper finds there is indeed a high level of compliance by that company, and voluntary disclosure moreover.

Keywords: environmental accounting, legitimacy theory, environmental impact assessment, environmental disclosure, host communities

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Authors: Nisar Ahmad, Xuyi, Ali Akbar

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As healthcare systems worldwide strive for improvement, the integration of advanced health information systems (HIS) has emerged as a pivotal strategy. This study aims to investigate the critical role of leadership in the implementation and enhancement of HIS in Chinese hospitals and how such leadership can drive improvements in patient outcomes and overall healthcare satisfaction. We propose a comprehensive study to be conducted across various hospitals in China, targeting healthcare professionals as the primary population. The research will leverage established theories of transformational leadership and technology acceptance to underpin the analysis. In our approach, data will be meticulously gathered through surveys and interviews, focusing on the experiences and perceptions of healthcare professionals regarding HIS implementation and its impact on patient care. The study will utilize SPSS and SmartPLS software for robust data analysis, ensuring precise and comprehensive insights into the correlation between leadership effectiveness and HIS success. We hypothesize that strong, visionary leadership is essential for the successful adoption and optimization of HIS, leading to enhanced patient outcomes and increased satisfaction with healthcare services. By applying advanced statistical methods, we aim to identify key leadership traits and practices that significantly contribute to these improvements. Our research will provide actionable insights for policymakers and healthcare administrators in China, offering evidence-based recommendations to foster leadership that champions HIS and drives continuous improvement in healthcare delivery. This study will contribute to the global discourse on health information systems, emphasizing the future role of leadership in transforming healthcare environments and outcomes.

Keywords: health information systems, leadership, patient outcomes, healthcare satisfaction

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Authors: Kehinde K. Agbele, Kehinde Daniel Aruleba, Eniafe F. Ayetiran

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When using Information Retrieval Systems (IRS), users often present search queries made of ad-hoc keywords. It is then up to the IRS to obtain a precise representation of the user’s information need and the context of the information. This paper investigates optimization of IRS to individual information needs in order of relevance. The study addressed development of algorithms that optimize the ranking of documents retrieved from IRS. This study discusses and describes a Document Ranking Optimization (DROPT) algorithm for information retrieval (IR) in an Internet-based or designated databases environment. Conversely, as the volume of information available online and in designated databases is growing continuously, ranking algorithms can play a major role in the context of search results. In this paper, a DROPT technique for documents retrieved from a corpus is developed with respect to document index keywords and the query vectors. This is based on calculating the weight (

Keywords: information retrieval, document relevance, performance measures, personalization

Procedia PDF Downloads 222

Authors: Marlon J. Remedios, Maria T. Morell, Jesse D. Cano

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Diffusion and accessibility of historical collections is one of the main objectives of the institutions that aim to safeguard archival documents (General Archives). Several countries have Web applications that try to make accessible and public the large number of documents that they guard. Each of these sites has a set of features in order to facilitate access, navigability, and search for information. Different sources of information include Recommender Systems as a way of customizing content. This paper aims at describing a process for the production of archival documents relevant to the user. To comply with this, the characteristics ruling archival description, elements and main techniques that establishes the design of Recommender Systems, a set of rules to follow, and how these rules operate and the way in which take advantage of the domain knowledge are discussed. Finally, relevant issues are discussed in the design of the proposed tests and the results obtained are shown.

Keywords: archival document, recommender system, procedure, information management

Procedia PDF Downloads 503

Authors: Katejarinporn Chaiya, Jarumon Nookong, Nutthapat Kaewrattanapat

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The purposes of this research were to develop and find users’ satisfaction after using the Decision Support System for Examination Selection. This research presents the design of information systems. In order to find the necessary examination of the statistics. Based on the examination of the candidate and then taking the easy difficulty setting statistics applied to the test. In addition, research has also made performance appraisals from experts and user satisfaction. By results of analysis showed that the performance appraisals from experts on the system as a whole and at a good level. mean was 3.44 and S.D. was 0.55 and user satisfaction per system as a whole and the good level mean was 3.37 and S.D. was 0.42 can conclude that effective systems are in a good level. Work has been completed in accordance with the scope of work. The website used developing this project is PHP, MySQL.5.0.45 for database.

Keywords: secision support system, examination, PHP, information systems

Procedia PDF Downloads 432

Authors: Batuhan Kocaoglu

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Although using powerful systems like ERP (Enterprise Resource Planning), companies still cannot benchmark their processes and measure their process performance easily based on predefined SCOR (Supply Chain Operation References) terms. The purpose of this research is to identify common and corresponding processes to present a conceptual model to model and measure the purchasing process of an organization. The main steps for the research study are: Literature review related to 'procure to pay' process in ERP system; Literature review related to 'sourcing' process in SCOR model; To develop a conceptual model integrating 'sourcing' of SCOR model and 'procure to pay' of ERP model. In this study, we examined the similarities and differences between these two models. The proposed framework is based on the assumptions that are drawn from (1) the body of literature, (2) the authors’ experience by working in the field of enterprise and logistics information systems. The modeling framework provides a structured and systematic way to model and decompose necessary information from conceptual representation to process element specification. This conceptual model will help the organizations to make quality purchasing system measurement instruments and tools. And offered adaptation issues for ERP systems and SCOR model will provide a more benchmarkable and worldwide standard business process.

Keywords: SCOR, ERP, procure to pay, sourcing, reference model

Procedia PDF Downloads 347

Authors: Huda Algharib, Amal Algharib, Hanan Algharib, Ali Mohammad Alqudah

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Image registration is an important topic for many imaging systems and computer vision applications. The standard image registration techniques such as Mutual information/ Normalized mutual information -based methods have a limited performance because they do not consider the spatial information or the relationships between the neighbouring pixels or voxels. In addition, the amount of image noise may significantly affect the registration accuracy. Therefore, this paper proposes an efficient method that explicitly considers the relationships between the adjacent pixels, where the gradient information of the reference and scene images is extracted first, and then the cosine similarity of the extracted gradient information is computed and used to improve the accuracy of the standard normalized mutual information measure. Our experimental results on different data types (i.e. CT, MRI and thermal images) show that the proposed method outperforms a number of image registration techniques in terms of the accuracy.

Keywords: image registration, mutual information, image gradients, image transformations

Procedia PDF Downloads 234

Authors: Luis Andrey Fajardo Fajardo

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We are immersed in complex systems. The human brain, the galaxies, the snowflakes are examples of complex systems. An area of interest in Complex systems is the chaos theory. This revolutionary field of science presents different ways of study than determinism and reductionism. Here is where in junction with the Nonlinear DSP, chaos theory offer valuable techniques that establish a link between time series and complex theory in terms of complex networks, so that, the study of signals can be explored from the graph theory. Recently, some people had purposed a method to transform time series in graphs, but no one had developed a suitable implementation in Python with signals extracted from Chaotic Systems or Complex systems. That’s why the implementation in Python of an existing method to transform one dimensional chaotic signals from time domain to graph domain and some measures that may reveal information not extracted in the time domain is proposed.

Keywords: Python, complex systems, graph theory, dynamical systems

Procedia PDF Downloads 496

Authors: Avan Al-Saffar, Eun-Jin Kim

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Both the logistic growth model and the gompertz growth model are used to describe growth processes. Both models driven by perturbations in different cases are investigated using information theory as a useful measure of sustainability and the variability. Specifically, we study the effect of different oscillatory modulations in the system's parameters on the evolution of the system and Probability Density Function (PDF). We show the maintenance of the initial conditions for a long time. We offer Fisher information analysis in positive and/or negative feedback and explain its implications for the sustainability of population dynamics. We also display a finite amplitude solution due to the purely fluctuating growth rate whereas the periodic fluctuations in negative feedback can lead to break down the system's self-regulation with an exponentially growing solution. In the cases tested, the gompertz and logistic systems show similar behaviour in terms of information and sustainability although they develop differently in time.

Keywords: dynamical systems, fisher information, probability density function (pdf), sustainability

Procedia PDF Downloads 418

Authors: Mohsen Azarmjoo, Mehdi Mehdizadeh Koupaei, Maryam Mehdizadeh Koupaei, Asghar Mahdlouei Azar

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The increasing prevalence of wireless networks in our daily lives has made them indispensable. The aim of this research is to investigate the management of information transfer in wireless networks and the integration of renewable solar energy resources in a residential building. The focus is on the transmission of electricity and information through wireless networks, as well as the utilization of sensors and wireless fire alarm systems. The research employs a descriptive approach to examine the transmission of electricity and information on a wireless network with electric and optical telephone lines. It also investigates the transmission of signals from sensors and wireless fire alarm systems via radio waves. The methodology includes a detailed analysis of security, comfort conditions, and costs related to the utilization of wireless networks and renewable solar energy resources. The study reveals that it is feasible to transmit electricity on a network cable using two pairs of network cables without the need for separate power cabling. Additionally, the integration of renewable solar energy systems in residential buildings can reduce dependence on traditional energy carriers. The use of sensors and wireless remote information processing can enhance the safety and efficiency of energy usage in buildings and the surrounding spaces.

Keywords: renewable energy, intelligentization, wireless sensors, fire alarm system

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Authors: Kaan Karaoglu, Raif Bayir

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In this study, a cartesian robot is developed to improve the performance and efficiency of wireless charging of electric vehicles. The cartesian robot has three axes, each of which moves linearly. Magnetic positioning is used to align the cartesian robot transmitter charging pad. There are two different wireless charging methods, static and dynamic, for charging electric vehicles. The current state of charge information (SOC State of Charge) and location information are received wirelessly from the electric vehicle. Based on this information, the power to be transmitted is determined, and the transmitter and receiver charging pads are aligned for maximum efficiency. With this study, a fully automated cartesian robot structure will be used to charge electric vehicles with the highest possible efficiency. With the wireless communication established between the electric vehicle and the charging station, the charging status will be monitored in real-time. The cartesian robot developed in this study is a fully automatic system that can be easily used in static wireless charging systems with vehicle-machine communication.

Keywords: electric vehicle, wireless charging systems, energy efficiency, cartesian robot, location detection, trajectory planning

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Authors: A. Ashraff

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The increasing importance of the web as a medium for electronic and business transactions has served as a catalyst or rather a driving force for the introduction and implementation of recommender systems. Recommender Systems play a major role in processing and analyzing thousands of data rows or reviews and help humans make a purchase decision of a product or service. It also has the ability to predict whether a particular user would rate a product or service based on the user’s profile behavioral pattern. At present, Recommender Systems are being used extensively in every domain known to us. They are said to be ubiquitous. However, in the field of recruitment, it’s not being utilized exclusively. Recent statistics show an increase in staff turnover, which has negatively impacted the organization as well as the employee. The reasons being company culture, working flexibility (work from home opportunity), no learning advancements, and pay scale. Further investigations revealed that there are lacking guidance or support, which helps a job seeker find the company that will suit him best, and though there’s information available about companies, job seekers can’t read all the reviews by themselves and get an analytical decision. In this paper, we propose an approach to study the available review data on IT companies (score their reviews based on user review sentiments) and gather information on job seekers, which includes their Psychometric evaluations. Then presents the job seeker with useful information or rather outputs on which company is most suitable for the job seeker. The theoretical approach, Algorithmic approach and the importance of such a system will be discussed in this paper.

Keywords: psychometric tests, recommender systems, sentiment analysis, hybrid recommender systems

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Authors: Rabiaal Adawiyah Shazali, Corina Joseph

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The disclosure of Intellectual Capital (IC) information is getting more vital in today’s era of a knowledge-based economy. Companies are advised by accounting bodies to enhance IC disclosure which complements the conventional financial disclosures. There are no accounting standards for Intellectual Capital Disclosure (ICD), therefore the disclosure is entirely voluntary. Hence, this study aims to investigate the extent of ICD and to examine the relationship between corporate governance and ICD in Malaysia. This study employed content analysis of 100 annual reports by the top 100 public listed companies in Malaysia during 2012. The uniqueness of this study lies on its underpinning theory used where it applies the institutional isomorphism theory to support the effect of the attributes of corporate governance towards ICD. In order to achieve the stated objective, multiple regression analysis were employed to conduct this study. From the descriptive statistics, it was concluded that public listed companies in Malaysia have increased their awareness towards the importance of ICD. Furthermore, results from the multiple regression analysis confirmed that corporate governance affects the company’s ICD where the frequency of audit committee meetings and the board size has positively influenced the level of ICD in companies. Findings from this study would provide an incentive for companies in Malaysia to enhance the disclosure of IC. In addition, this study would assist Bursa Malaysia and other regulatory bodies to come up with a proper guideline for the disclosure of IC.

Keywords: annual report, content analysis, corporate governance, intellectual capital disclosure

Procedia PDF Downloads 196

Authors: Monica Lia

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This paper has set the objective of researching how education is influenced by the information society. The first step was to define more precisely the information space. Second step was to identify how information space intersects the family space and institutional space educational levels represented by pre-school / school and pre-university (kindergarten, at elementary / middle school / high school). Interrelationship between the above-mentioned areas was another objective of the research. All these elements have been investigated through the original intention to identify how the information space can become an educational tool to support for the family space, education and institutional space. In addition, the aim of this research is to offer some solutions in this regard. Often the educational efforts appear to be blocked by the existence of this space. However, this paper demonstrates that Informational space can be an enemy of the educational system or be support systems if we know the internal structure and mechanisms. We can make the Informational Space to work for accomplish the educational objectives.

Keywords: informational space, education, educational tool, social diagram, information, information structure, lessons

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Authors: Alireza Ghaffari, Hassan Saghi

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Project management is more complex than managing the day-to-day affairs of an organization. When the project dimensions are broad and multiple projects have to be monitored in different locations, the integrated management becomes even more complicated. One of the main concerns of project managers is the integrated project management, which is mainly rooted in the lack of accurate and accessible information from different projects in various locations. The collection of dispersed information from various parts of the network, their integration and finally the selective reporting of this information is among the goals of integrated information systems. It can help resolve the main problem, which is bridging the information gap between executives and senior managers in the organization. Therefore, the main objective of this study is to design and implement an important subset of a project management information system in order to successfully control the cost of construction projects so that its results can be used to design raw software forms and proposed relationships between different project units for the collection of necessary information.

Keywords: financial performance, cost subsystem, PMIS, project management

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Authors: Fabrício José Piacente, Vanessa de Cillos Silva, Thiago Luiz Mello Melato

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The construction industry has been demonstrating increased growth and importance in Brazil’s national economic development. This study aims to evaluate the financial performance of the leading companies in the construction sector in Brazil in the period from 2009 to 2012. An analysis is made of the capital structure, liquidity, and profitability of the six largest companies in the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV, PDG and Rossi. The results are then compared with standard industry ratios. It was found that among the companies analyzed, MRV and Cyrela showed the best relative performance in the period under consideration.

Keywords: accounting ratios, construction, financial performance, Brazil

Procedia PDF Downloads 417

Authors: Shehu Usman Hassan

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Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

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Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian

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This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.

Keywords: corporate governance, content analysis, corporate governance index, top accounting journals

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Authors: Satinder Bhatia

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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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Authors: Clement C. Aladi, Zhaoxia Yi

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This study investigates factors influencing the implementation of flexible curricula in e-learning in Information Systems (IS) higher education. Drawing from curriculum theorists and contemporary literature, and using the Technology, Pedagogy, and Content Knowledge (TPACK) framework, it explores teacher-related challenges and their impact on curriculum flexibility implementation. By using the PLS-SEM, the study uncovers these factors and hopes to contribute to enhancing curriculum flexibility in delivering online and blended learning in IS higher education.

Keywords: flexible curriculum, online learning, e-learning, technology

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Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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Authors: Gaurav Kumar

Abstract:

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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