Search results for: information society
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4377

Search results for: information society

4107 A Study of Primary School Parents’ Interaction with Teachers’ in Malaysia

Authors: Shireen Simon

Abstract:

This study explores the interactions between primary school parents-teachers in Malaysia. Schools in the country are organized to promote participation between parents and teachers. Exchanges of dialogue are most valued between parents and teachers because teachers are in daily contact with pupils’ and the first line of communication with parents. Teachers are considered by parents as the most important connection to improve children learning and well-being. Without a good communication, interaction or involvement between parent-teacher might tarnish a pupils’ performance in school. This study tries to find out multiple emotions among primary school parents-teachers, either estranged or cordial, when they communicate in a multi-cultured society in Malaysia. Important issues related to parent-teacher interactions are discussed further. Parents’ involvement in an effort to boost better education in school is significantly more effective with parents’ involvement. Lastly, this article proposes some suggestions for parents and teachers to build a positive relationship with effective communication and establish more democratic open door policy.

Keywords: Multi-cultured society, parental involvement, parent-teacher relationships, parents’ interaction.

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4106 Use of Persuasive Technology to Change End-Users- IT Security Aware Behaviour: A Pilot Study

Authors: Ai Cheo Yeo, Md. Mahbubur Rahim, Yin Ying Ren

Abstract:

Persuasive technology has been applied in marketing, health, environmental conservation, safety and other domains and is found to be quite effective in changing people-s attitude and behaviours. This research extends the application domains of persuasive technology to information security awareness and uses a theory-driven approach to evaluate the effectiveness of a web-based program developed based on the principles of persuasive technology to improve the information security awareness of end users. The findings confirm the existence of a very strong effect of the webbased program in raising users- attitude towards information security aware behavior. This finding is useful to the IT researchers and practitioners in developing appropriate and effective education strategies for improving the information security attitudes for endusers.

Keywords: Information security, persuasive technology, ITsecurity-aware behaviour, theory of planned behaviour survey.

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4105 Elections Management Information Communication System Voter Ballot

Authors: Zaza Tabagari, Zaza Sanikidze, George Giorgobiani

Abstract:

Abovepresented work deals with the new scope of application of information and communication technologies for the improvement of the election process in the biased environment. We are introducing a new concept of construction of the information-communication system for the election participant. It consists of four main components: Software, Physical Infrastructure, Structured Information and the Trained Stuff. The Structured Information is the bases of the whole system and is the collection of all possible events (irregularities among them) at the polling stations, which are structured in special templates, forms and integrated in mobile devices.The software represents a package of analytic modules, which operates with the dynamic database. The application of modern communication technologies facilities the immediate exchange of information and of relevant documents between the polling stations and the Server of the participant. No less important is the training of the staff for the proper functioning of the system. The e-training system with various modules should be applied in this respect. The presented methodology is primarily focused on the election processes in the countries of emerging democracies.It can be regarded as the tool for the monitoring of elections process by the political organization(s) and as one of the instruments to foster the spread of democracy in these countries.

Keywords: ICT, elections, structured information, dynamic databases, e-training.

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4104 A Base Plan for Tomorrow’s Patient Care Information Systems

Authors: M. Tsirintani

Abstract:

The article is proposing a base plan for the future Patient Care Information Systems in a changing health care environment where it is necessary to assure quality patient care services and reducing cost and where new technology trends give the opportunities to develop clinical applications and services patient focused according to new business objectives.

Keywords: Health care management, planning patient care information system.

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4103 Fair Value Implementation of Financial Asset: Evidence in Indonesia’s Banking Sector

Authors: Alhamdi Alfi Fajri

Abstract:

The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: Fair value, PSAK No. 55, PSAK No. 60, information asymmetry, banks.

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4102 Selection of Relevant Servers in Distributed Information Retrieval System

Authors: Benhamouda Sara, Guezouli Larbi

Abstract:

Nowadays, the dissemination of information touches the distributed world, where selecting the relevant servers to a user request is an important problem in distributed information retrieval. During the last decade, several research studies on this issue have been launched to find optimal solutions and many approaches of collection selection have been proposed. In this paper, we propose a new collection selection approach that takes into consideration the number of documents in a collection that contains terms of the query and the weights of those terms in these documents. We tested our method and our studies show that this technique can compete with other state-of-the-art algorithms that we choose to test the performance of our approach.

Keywords: Distributed information retrieval, relevance, server selection, collection selection.

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4101 A Learning-Community Recommendation Approach for Web-Based Cooperative Learning

Authors: Jian-Wei Li, Yao-Tien Wang, Yi-Chun Chang

Abstract:

Cooperative learning has been defined as learners working together as a team to solve a problem to complete a task or to accomplish a common goal, which emphasizes the importance of interactions among members to promote the whole learning performance. With the popularity of society networks, cooperative learning is no longer limited to traditional classroom teaching activities. Since society networks facilitate to organize online learners, to establish common shared visions, and to advance learning interaction, the online community and online learning community have triggered the establishment of web-based societies. Numerous research literatures have indicated that the collaborative learning community is a critical issue to enhance learning performance. Hence, this paper proposes a learning community recommendation approach to facilitate that a learner joins the appropriate learning communities, which is based on k-nearest neighbor (kNN) classification. To demonstrate the viability of the proposed approach, the proposed approach is implemented for 117 students to recommend learning communities. The experimental results indicate that the proposed approach can effectively recommend appropriate learning communities for learners.

Keywords: k-nearest neighbor classification, learning community, Cooperative/Collaborative Learning and Environments.

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4100 Coping with the Rapidity of Information Technology Changes – A Comparison Reviewon Current Practices

Authors: Nurshuhada Zainon, Hafez Salleh, Faizul A. Rahim

Abstract:

Information technology managers nowadays are facing with tremendous pressure to plan, implement, and adopt new technology solution due to the rapidity of technology changes. Resulted from a lack of study that have been done in this topic, the aim of this paper is to provide a comparison review on current tools that are currently being used in order to respond to technological changes. The study is based on extensive literature review of published works with majority of them are ranging from 2000 to the first part of 2011. The works were gathered from journals, books, and other information sources available on the Web. Findings show that, each tools has different focus and none of the tools are providing a framework in holistic view, which should include technical, people, process, and business environment aspect. Hence, this result provides potential information about current available tools that IT managers could use to manage changes in technology. Further, the result reveals a research gap in the area where the industries a short of such framework.

Keywords: Information technology, IT adaption, IT revolution, IT trends

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4099 Islam and Values of Kazakh Culture

Authors: Kairat Zatov, Tursun Gabitov, Maral Botaeva, Moldagaliyev Bauyrzhan, Saira Shamahay

Abstract:

Unlike Christianity and Buddhism, Islam, being one of the three universal world religions, actively penetrates into people-s everyday life. The main reason for this is that in Islam the religion and ideology, philosophy, religious organizations and state bodies are closely interrelated. In order to analyze the state of being of interrelations of religion and civil society in Kazakhstan, it is necessary to study Islam and its relations with spiritual culture of the society. According to the Constitution of the Republic of Kazakhstan the religion is separated from the state, i.e. each performs its own function without interfering into each other-s affairs. The right of the citizens of our republic to freedom of thinking and faith is based on the Constitution of the RK, Civil Code, Law “On freedom of faith and religious unions in the Republic of Kazakhstan". Legislatively secured separation of the mosque and church from the state does not mean that religion has no influence on the latter. The state, consisting of citizens with their own beliefs, including religious ones, cannot be isolated from the influence of religion. Nowadays it is commonly accepted that it is not possible to understand and forecast key social processes without taking into account the religious factor.

Keywords: Kazakhstan, Islam, Shamanism, tradition and innovation, fundamentalism, religious culture, spirit worship, tolerance, sectarianism, extremism and civilization.

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4098 Sound Instance: Art, Perception and Composition through Soundscapes

Authors: Ricardo Mestre

Abstract:

The soundscape stands out as an agglomeration of sounds available in the world, associated with different contexts and origins, being a theme studied by various areas of knowledge, seeking to guide their benefits and their consequences, contributing to the welfare of society and other ecosystems. With the objective for a greater recognition of sound reality, through the selection and differentiation of sounds, the soundscape studies focus on the contribution for a better tuning of the world and to the balance and well-being of humanity. Sound environment, produced and created in various ways, can provide various sources of information, contributing to the orientation of the human being, alerting and manipulating him during his daily journey, like small notifications received on a cell phone or other device with these features. In this way, it becomes possible to give sound its due importance in relation to the processes of individual representation, in manners of social, professional and emotional life. Ensuring an individual representation means providing the human being with new tools for the long process of reflection by recognizing his environment, the sounds that represent him, and his perspective on his respective function in it. In order to provide more information about the importance of the sound environment inherent to the individual reality, one introduces the term sound instance, in order to refer to the whole sound field existing in the individual's life, which is divided into four distinct subfields, but essential to the process of individual representation, called sound matrix, sound cycles, sound traces and sound interference. Alongside volunteers we were able to create six representations of sound instances, based on the individual perception of his/her life, focusing on the present, past and future. With this investigation it was possible to determine that sound instance has a tool for self-recognition, considering the statements of opinion about the experience from the volunteers, reflecting about the three time lines, based on memories, thoughts and wishes.

Keywords: Sound instance, soundscape, sound art, self-recognition.

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4097 Segmentation of Korean Words on Korean Road Signs

Authors: Lae-Jeong Park, Kyusoo Chung, Jungho Moon

Abstract:

This paper introduces an effective method of segmenting Korean text (place names in Korean) from a Korean road sign image. A Korean advanced directional road sign is composed of several types of visual information such as arrows, place names in Korean and English, and route numbers. Automatic classification of the visual information and extraction of Korean place names from the road sign images make it possible to avoid a lot of manual inputs to a database system for management of road signs nationwide. We propose a series of problem-specific heuristics that correctly segments Korean place names, which is the most crucial information, from the other information by leaving out non-text information effectively. The experimental results with a dataset of 368 road sign images show 96% of the detection rate per Korean place name and 84% per road sign image.

Keywords: Segmentation, road signs, characters, classification.

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4096 Lessons Learned from Observing User Behavior through Repeated Usability Evaluations

Authors: Hanmin Jung, Mikyoung Lee, Won-kyung Sung

Abstract:

Academic research information service is a must for surveying previous studies in research and development process. OntoFrame is an academic research information service under Semantic Web framework different from simple keyword-based services such as CiteSeer and Google Scholar. The first purpose of this study is for revealing user behavior in their surveys, the objects of using academic research information services, and their needs. The second is for applying lessons learned from the results to OntoFrame.

Keywords: User Behavior, Usability Evaluation, OntoFrame, CiteSeer, Google Scholar, Academic Research Information Service.

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4095 Foundation of the Information Model for Connected-Cars

Authors: Hae-Won Seo, Yong-Gu Lee

Abstract:

Recent progress in the next generation of automobile technology is geared towards incorporating information technology into cars. Collectively called smart cars are bringing intelligence to cars that provides comfort, convenience and safety. A branch of smart cars is connected-car system. The key concept in connected-cars is the sharing of driving information among cars through decentralized manner enabling collective intelligence. This paper proposes a foundation of the information model that is necessary to define the driving information for smart-cars. Road conditions are modeled through a unique data structure that unambiguously represent the time variant traffics in the streets. Additionally, the modeled data structure is exemplified in a navigational scenario and usage using UML. Optimal driving route searching is also discussed using the proposed data structure in a dynamically changing road conditions.

Keywords: Connected-car, data modeling, route planning, navigation system.

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4094 Maintenance of Philosophical, Humanistic and Religious Values of Security of the Kazakh Nation

Authors: K. K. Kaldybay, T. K. Abdrassilov, G. K. Abdygalieva, P. M. Suleymenov, M. O. Nassimov

Abstract:

People have always needed to believe in some supernatural power, which could explain nature phenomena. Different kinds of religions like Christianity, Hinduism, Islam, Buddhism have thought believers in all world, how to behave themselves. We think the most important role of religion in modern society most important role of religion in modern society is safety of the People. World and traditional religion played a prominent role in the socio-cultural progress, and in the development of man as a spiritual being. At the heart of religious morals the belief in god and responsibility before it lies and specifies religious and ethical values and categories . The religion is based on ethical standards historically developed by society, requirements and concepts, but it puts all social and moral relations of the person in dependence on religious values. For everything that the believer makes on a debt or a duty, he bears moral responsibility before conscience, people and god. The concept of value of religious morals takes the central place because the religion from all forms of public consciousness most values is painted as it is urged to answer vital questions. Any religion not only considers questions of creation of the world, sense of human existence, relationship of god and the person, but also offers the ethical concept, develops rules of behavior of people. The religion a long time dominated in the history of culture, and during this time created a set of cultural and material values. The identity of Kazakh culture can be defined as a Cultural identity traditional ,national identity and the identity values developed by Kazakh people in process of cultural-historical development, promoting formation of Kazakh culture identity on public consciousness. Identity is the historical process but always the tradition exists in it as a component of stability, as a component of self that what this identity formed .

Keywords: Philosophy, religion, education, culture, human, national value, security, religious value.

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4093 A Comparative Analysis of Different Web Content Mining Tools

Authors: T. Suresh Kumar, M. Arthanari, N. Shanthi

Abstract:

Nowadays, the Web has become one of the most pervasive platforms for information change and retrieval. It collects the suitable and perfectly fitting information from websites that one requires. Data mining is the form of extracting data’s available in the internet. Web mining is one of the elements of data mining Technique, which relates to various research communities such as information recovery, folder managing system and simulated intellects. In this Paper we have discussed the concepts of Web mining. We contain generally focused on one of the categories of Web mining, specifically the Web Content Mining and its various farm duties. The mining tools are imperative to scanning the many images, text, and HTML documents and then, the result is used by the various search engines. We conclude by presenting a comparative table of these tools based on some pertinent criteria.

Keywords: Data Mining, Web Mining, Web Content Mining, Mining Tools, Information retrieval.

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4092 The Relationship between Knowledge Management Strategy and Information Technology Strategy

Authors: Hui-Ling Huang, Yue-Yang Chen, Ming-Chi Tsai, Cheng-Jiun Lee

Abstract:

Recently, a great number of theoretical frameworks have been proposed to develop the linkages between knowledge management (KM) and organizational strategies. However, while there has been much theorizing and case study in the area, validated research models integrating KM and information technology strategies for empirical testing of these theories have been scarce. In this research, we try to develop a research model for explaining the relationship between KM strategy and IT strategy and their effects on performance. Finally, meaningful propositions and conclusions are derived, and suggestions for future research are proposed and discussed.

Keywords: Knowledge management strategy, information technology strategy, knowledge management performance, information technology performance

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4091 Towards Improved Public Information on Industrial Emissions in Italy: Concepts and Specific Issues Associated to the Italian Experience in IPPC Permit Licensing

Authors: Mazziotti Gomez de Teran C., Fiore D., Cola B., Fardelli A.

Abstract:

The present paper summarizes the analysis of the request for consultation of information and data on industrial emissions made publicly available on the web site of the Ministry of Environment, Land and Sea on integrated pollution prevention and control from large industrial installations, the so called “AIA Portal”. As a matter of fact, a huge amount of information on national industrial plants is already available on internet, although it is usually proposed as textual documentation or images. Thus, it is not possible to access all the relevant information through interoperability systems and also to retrieval relevant information for decision making purposes as well as rising of awareness on environmental issue. Moreover, since in Italy the number of institutional and private subjects involved in the management of the public information on industrial emissions is substantial, the access to the information is provided on internet web sites according to different criteria; thus, at present it is not structurally homogeneous and comparable. To overcome the mentioned difficulties in the case of the Coordinating Committee for the implementation of the Agreement for the industrial area in Taranto and Statte, operating before the IPPC permit granting procedures of the relevant installation located in the area, a big effort was devoted to elaborate and to validate data and information on characterization of soil, ground water aquifer and coastal sea at disposal of different subjects to derive a global perspective for decision making purposes. Thus, the present paper also focuses on main outcomes matured during such experience.

Keywords: Public information, emissions into atmosphere, IPPC permits, territorial information systems.

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4090 Features for Measuring Credibility on Facebook Information

Authors: Kanda Runapongsa Saikaew, Chaluemwut Noyunsan

Abstract:

Nowadays social media information, such as news, links, images, or VDOs, is shared extensively. However, the effectiveness of disseminating information through social media lacks in quality: less fact checking, more biases, and several rumors. Many researchers have investigated about credibility on Twitter, but there is no the research report about credibility information on Facebook. This paper proposes features for measuring credibility on Facebook information. We developed the system for credibility on Facebook. First, we have developed FB credibility evaluator for measuring credibility of each post by manual human’s labelling. We then collected the training data for creating a model using Support Vector Machine (SVM). Secondly, we developed a chrome extension of FB credibility for Facebook users to evaluate the credibility of each post. Based on the usage analysis of our FB credibility chrome extension, about 81% of users’ responses agree with suggested credibility automatically computed by the proposed system.

Keywords: Facebook, social media, credibility measurement.

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4089 Information Theoretical Analysis of Neural Spiking Activity with Temperature Modulation

Authors: Young-Seok Choi

Abstract:

This work assesses the cortical and the sub-cortical neural activity recorded from rodents using entropy and mutual information based approaches to study how hypothermia affects neural activity. By applying the multi-scale entropy and Shannon entropy, we quantify the degree of the regularity embedded in the cortical and sub-cortical neurons and characterize the dependency of entropy of these regions on temperature. We study also the degree of the mutual information on thalamocortical pathway depending on temperature. The latter is most likely an indicator of coupling between these highly connected structures in response to temperature manipulation leading to arousal after global cerebral ischemia.

Keywords: Spiking activity, entropy, mutual information, temperature modulation.

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4088 Empirical Study of Real Retail Trade Turnover

Authors: J. Arneric, E. Jurun, L. Kordic

Abstract:

This paper deals with econometric analysis of real retail trade turnover. It is a part of an extensive scientific research about modern trends in Croatian national economy. At the end of the period of transition economy, Croatia confronts with challenges and problems of high consumption society. In such environment as crucial economic variables: real retail trade turnover, average monthly real wages and household loans are chosen for consequence analysis. For the purpose of complete procedure of multiple econometric analysis data base adjustment has been provided. Namely, it has been necessary to deflate original national statistics data of retail trade turnover using consumer price indices, as well as provide process of seasonally adjustment of its contemporary behavior. In model establishment it has been necessary to involve the overcoming procedure for the autocorrelation and colinearity problems. Moreover, for case of time-series shift a specific appropriate econometric instrument has been applied. It would be emphasize that the whole methodology procedure is based on the real Croatian national economy time-series.

Keywords: Consumption society, multiple econometric model, real retail trade turnover, second order autocorrelation.

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4087 Adopted Method of Information System Strategy for Knowledge Management System: A Literature Review

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

Abstract:

Bureaucracy reform program drives Indonesian government to change their management to enhance their organizational performance. Information technology became one of strategic plan that organization tried to improve. Knowledge management system is one of information system that supporting knowledge management implementation in government which categorized as people perspective, because this system has high dependency in human interaction and participation. Strategic plan for developing knowledge management system can be determine using some of information system strategic methods. This research conducted to define type of strategic method of information system, stage of activity each method, strength and weakness. Literature review methods used to identify and classify strategic methods of information system, differentiate method type, categorize common activities, strength and weakness. Result of this research are determine and compare six strategic information system methods, Balanced Scorecard and Risk Analysis believe as common strategic method that usually used and have the highest excellence strength.

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

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4086 Design Patterns for Emergency Management Processes

Authors: Tomáš Ludík, Jiří Barta, Josef Navrátil

Abstract:

Natural or human made disasters have a significant negative impact on the environment. At the same time there is an extensive effort to support management and decision making in emergency situations by information technologies. Therefore the purpose of the paper is to propose a design patterns applicable in emergency management, enabling better analysis and design of emergency management processes and therefore easier development and deployment of information systems in the field of emergency management. It will be achieved by detailed analysis of existing emergency management legislation, contingency plans and information systems. The result is a set of design patterns focused at emergency management processes that enable easier design of emergency plans or development of new information system. These results will have a major impact on the development of new information systems as well as to more effective and faster solving of emergencies.

Keywords: Analysis and Design, Business Process Modeling Notation, Contingency Plans, Design Patterns, Emergency Management.

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4085 Methodology for Quantifying the Meaning of Information in Biological Systems

Authors: Richard L. Summers

Abstract:

The advanced computational analysis of biological systems is becoming increasingly dependent upon an understanding of the information-theoretic structure of the materials, energy and interactive processes that comprise those systems. The stability and survival of these living systems is fundamentally contingent upon their ability to acquire and process the meaning of information concerning the physical state of its biological continuum (biocontinuum). The drive for adaptive system reconciliation of a divergence from steady state within this biocontinuum can be described by an information metric-based formulation of the process for actionable knowledge acquisition that incorporates the axiomatic inference of Kullback-Leibler information minimization driven by survival replicator dynamics. If the mathematical expression of this process is the Lagrangian integrand for any change within the biocontinuum then it can also be considered as an action functional for the living system. In the direct method of Lyapunov, such a summarizing mathematical formulation of global system behavior based on the driving forces of energy currents and constraints within the system can serve as a platform for the analysis of stability. As the system evolves in time in response to biocontinuum perturbations, the summarizing function then conveys information about its overall stability. This stability information portends survival and therefore has absolute existential meaning for the living system. The first derivative of the Lyapunov energy information function will have a negative trajectory toward a system steady state if the driving force is dissipating. By contrast, system instability leading to system dissolution will have a positive trajectory. The direction and magnitude of the vector for the trajectory then serves as a quantifiable signature of the meaning associated with the living system’s stability information, homeostasis and survival potential.

Keywords: Semiotic meaning, Shannon information, Lyapunov, living systems.

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4084 Data Embedding Based on Better Use of Bits in Image Pixels

Authors: Rehab H. Alwan, Fadhil J. Kadhim, Ahmad T. Al-Taani

Abstract:

In this study, a novel approach of image embedding is introduced. The proposed method consists of three main steps. First, the edge of the image is detected using Sobel mask filters. Second, the least significant bit LSB of each pixel is used. Finally, a gray level connectivity is applied using a fuzzy approach and the ASCII code is used for information hiding. The prior bit of the LSB represents the edged image after gray level connectivity, and the remaining six bits represent the original image with very little difference in contrast. The proposed method embeds three images in one image and includes, as a special case of data embedding, information hiding, identifying and authenticating text embedded within the digital images. Image embedding method is considered to be one of the good compression methods, in terms of reserving memory space. Moreover, information hiding within digital image can be used for security information transfer. The creation and extraction of three embedded images, and hiding text information is discussed and illustrated, in the following sections.

Keywords: Image embedding, Edge detection, gray level connectivity, information hiding, digital image compression.

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4083 Digital Scholarship and Disciplinary Culture: An Investigation of Sultan Qaboos University, Oman

Authors: Ali S. Al-Aufi, Paul Genoni

Abstract:

The emergence of networked information and communication has transformed the accessibility and delivery of scholarly information and fundamentally impacted on the processes of research and scholarly communication. The purpose of this study is to investigate disciplinary differences in the use of networked information for research and scholarly communication at Sultan Qaboos University, Oman. This study has produced quantitative data about how and why academics within different disciplines utilize networked information that is made available either internally through the university library, or externally through networked services accessed by the Internet. The results indicate some significant differences between the attitudes and practice of academics in the science disciplines when compared to those from the social sciences and humanities. While respondents from science disciplines show overall longer and more frequent use of networked information, respondents from humanities and social sciences indicated more positive attitudes and a greater degree of satisfaction toward library networked services.

Keywords: Academics, Arab World, Disciplinary Culture, Networked Information, Scholarly Communication, Sultan QaboosUniversity, Oman.

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4082 Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange

Authors: Mojtaba Rezaei, Elham Heydari

Abstract:

This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.

Keywords: Accounting information, market risk, systematic risk, efficient market hypothesis, EMH, Tehran Stock Exchange, TSE.

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4081 Financial Information and Collective Bargaining: Conflicting or Complementing?

Authors: Humayun Murshed, Shibly Abdullah

Abstract:

The research conducted in early seventies apparently assumed the existence of a universal decision model for union negotiators and furthermore tended to regard financial information as a ‘neutral’ input into a rational decision making process. However, research in the eighties began to question the neutrality of financial information as an input in collective bargaining rather viewing it as a potentially effective means for controlling the labour force. Furthermore, this later research also started challenging the simplistic assumptions relating particularly to union objectives which have underpinned the earlier search for universal union decision models. Despite the above developments there seems to be a dearth of studies in developing countries concerning the use of financial information in collective bargaining. This paper seeks to begin to remedy this deficiency. Utilising a case study approach based on two enterprises, one in the public sector and the other a multinational, the universal decision model is rejected and it is argued that the decision whether or not to use financial information is a contingent one and such a contingency is largely defined by the context and environment in which both union and management negotiators work. An attempt is also made to identify the factors constraining as well as promoting the use of financial information in collective bargaining, these being regarded as unique to the organisations within which the case studies are conducted.

Keywords: Collective Bargaining, Developing Countries, Disclosures, Financial Information.

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4080 An Empirical Study of the Expectation- Perception Gap of I.S. Development

Authors: Linda, Sau-ling Lai

Abstract:

This paper adopts a notion of expectation-perception gap of systems users as information systems (IS) failure. Problems leading to the expectation-perception gap are identified and modelled as five interrelated discrepancies or gaps throughout the process of information systems development (ISD). It describes an empirical study on how systems developers and users perceive the size of each gap and the extent to which each problematic issue contributes to the gap. The key to achieving success in ISD is to keep the expectationperception gap closed by closing all 5 pertaining gaps. The gap model suggests that most factors in IS failure are related to organizational, cognitive and social aspects of information systems design. Organization requirement analysis, being the weakest link of IS development, is particularly worthy of investigation.

Keywords: Information Systems Development, Expectation- Perception Gap, Gap Analysis, Organization Analysis.

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4079 An Event Based Approach to Extract the Run Time Execution Path of BPEL Process for Monitoring QoS in the Cloud

Authors: Rima Grati, Khouloud Boukadi, Hanene Ben-Abdallah

Abstract:

Due to the dynamic nature of the Cloud, continuous monitoring of QoS requirements is necessary to manage the Cloud computing environment. The process of QoS monitoring and SLA violation detection consists of: collecting low and high level information pertinent to the service, analyzing the collected information, and taking corrective actions when SLA violations are detected. In this paper, we detail the architecture and the implementation of the first step of this process. More specifically, we propose an event-based approach to obtain run time information of services developed as BPEL processes. By catching particular events (i.e., the low level information), our approach recognizes the run-time execution path of a monitored service and uses the BPEL execution patterns to compute QoS of the composite service (i.e., the high level information).

Keywords: Monitoring of Web service composition, Cloud environment, Run-time extraction of execution path of BPEL.

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4078 Information Technology for Business Process Management in Insurance Companies

Authors: Vesna Bosilj Vukšić, Darija Ivandić Vidović, Ljubica Milanović Glavan

Abstract:

Information technology plays an irreplaceable role in introducing and improving business process orientation in a company. It enables implementation of the theoretical concept, measurement of results achieved and undertaking corrective measures aimed at improvements. Information technology is a key concept in the development and implementation of the business process management systems as it establishes a connection to business operations. Both in the literature and practice, insurance companies are often seen as highly process oriented due to the nature of their business and focus on customers. They are also considered leaders in using information technology for business process management. The research conducted aimed to investigate whether the perceived leadership status of insurance companies is well deserved, i.e. to establish the level of process orientation and explore the practice of information technology use in insurance companies in the region. The main instrument for primary data collection within this research was an electronic survey questionnaire sent to the management of insurance companies in the Republic of Croatia, Bosnia and Herzegovina, Slovenia, Serbia and Macedonia. The conducted research has shown that insurance companies have a satisfactory level of process orientation, but that there is also a huge potential for improvement, especially in the segment of information technology and its connection to business processes.

Keywords: Business processes management, process orientation, information technology, insurance companies.

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