Search results for: electronic reporting system (ERS)
8858 Performance Comparison of a Low Cost Air Quality Sensor with a Commercial Electronic Nose
Authors: Ünal Kızıl, Levent Genç, Sefa Aksu, Ahmet Tapınç
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The Figaro AM-1 sensor module which employs TGS 2600 model gas sensor in air quality assessment was used. The system was coupled with a microprocessor that enables sensor module to create warning message via telephone. This low cot sensor system’s performance was compared with a DiagNose II commercial electronic nose system. Both air quality sensor and electronic nose system employ metal oxide chemical gas sensors. In the study experimental setup, data acquisition methods for electronic nose system, and performance of the low cost air quality system were evaluated and explained.Keywords: Air quality, electronic nose, environmental quality, gas sensor.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23868857 The Advent of Electronic Logbook Technology - Reducing Cost and Risk to Both Marine Resources and the Fishing Industry
Authors: Amos Barkai, Guy Meredith, Fatima Felaar, Zahrah Dantie, Dave de Buys
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Fisheries management all around the world is hampered by the lack, or poor quality, of critical data on fish resources and fishing operations. The main reasons for the chronic inability to collect good quality data during fishing operations is the culture of secrecy common among fishers and the lack of modern data gathering technology onboard most fishing vessels. In response, OLRAC-SPS, a South African company, developed fisheries datalogging software (eLog in short) and named it Olrac. The Olrac eLog solution is capable of collecting, analysing, plotting, mapping, reporting, tracing and transmitting all data related to fishing operations. Olrac can be used by skippers, fleet/company managers, offshore mariculture farmers, scientists, observers, compliance inspectors and fisheries management authorities. The authors believe that using eLog onboard fishing vessels has the potential to revolutionise the entire process of data collection and reporting during fishing operations and, if properly deployed and utilised, could transform the entire commercial fleet to a provider of good quality data and forever change the way fish resources are managed. In addition it will make it possible to trace catches back to the actual individual fishing operation, to improve fishing efficiency and to dramatically improve control of fishing operations and enforcement of fishing regulations.Keywords: data management, electronic logbook (eLog), electronic reporting system (ERS), fisheries management
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19768856 Analysis of Linear Equalizers for Cooperative Multi-User MIMO Based Reporting System
Authors: S. Hariharan, P. Muthuchidambaranathan
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In this paper, we consider a multi user multiple input multiple output (MU-MIMO) based cooperative reporting system for cognitive radio network. In the reporting network, the secondary users forward the primary user data to the common fusion center (FC). The FC is equipped with linear equalizers and an energy detector to make the decision about the spectrum. The primary user data are considered to be a digital video broadcasting - terrestrial (DVB-T) signal. The sensing channel and the reporting channel are assumed to be an additive white Gaussian noise and an independent identically distributed Raleigh fading respectively. We analyzed the detection probability of MU-MIMO system with linear equalizers and arrived at the closed form expression for average detection probability. Also the system performance is investigated under various MIMO scenarios through Monte Carlo simulations.
Keywords: Cooperative MU-MIMO, DVB-T, Linear Equalizers.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20238855 Trust and Security in Electronic Payments: What We Have and Need to Know?
Authors: Theodosios Tsiakis, George Stephanides, George Pekos
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The growth of open networks created the interest to commercialise it. The establishment of an electronic business mechanism must be accompanied by a digital-electronic payment system to transfer the value of transactions. Financial organizations are requested to offer a secure e-payment synthesis with equivalent levels of trust and security served in conventional paper-based payment transactions. The paper addresses the challenge of the first trade problem in e-commerce, provides a brief literature review on electronic payment and attempts to explain the underlying concept and method of trust in relevance to electronic payment.
Keywords: Electronic payment, security, trust, electronic business mechanism.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27998854 Agent-Based Offline Electronic Voting
Authors: Mehmet Tahir Sandıkkaya, Bülent Örencik
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Many electronic voting systems, classified mainly as homomorphic cryptography based, mix-net based and blind signature based, appear after the eighties when zero knowledge proofs were introduced. The common ground for all these three systems is that none of them works without real time cryptologic calculations that should be held on a server. As far as known, the agent-based approach has not been used in a secure electronic voting system. In this study, an agent-based electronic voting schema, which does not contain real time calculations on the server side, is proposed. Conventional cryptologic methods are used in the proposed schema and some of the requirements of an electronic voting system are constructed within the schema. The schema seems quite secure if the used cryptologic methods and agents are secure. In this paper, proposed schema will be explained and compared with already known electronic voting systems.
Keywords: Electronic voting, E-voting, Mobile softwareagents, Offline electronic voting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15418853 Customers’ Intention to Use Electronic Payment System for Purchasing
Authors: Wanida Suwunniponth
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The purpose of this research was to study the factors of characteristic of business, website quality and trust affected intention to use electronic payment systems for online purchasing. This survey research used questionnaire as a tool to collect the data of 300 customers who purchased online products and used an electronic payment system. The descriptive statistics and multiple regression analysis were used to analyze data. The results revealed that customers had a good opinion towards the characteristic of the business and website quality. However, they have a moderate opinion towards trust and intention to repurchase. In addition, the characteristics of the business affected the purchase intention the most, followed by website quality and the trust with statistical significance at 0.05 level. For particular, the terms of reputation, communication, information quality, perceived risk and word of mouth affected the intention to use the electronic payment system. In contrast, the terms of size, system quality and service quality did not affect intention to use an electronic payment system.
Keywords: Electronic payment, intention, online purchasing, trust.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23748852 Developing Electronic Medical Record System to Enhance the Satisfaction of Patients and Service Providers
Authors: Siham Jemal Kedir
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Information communication technology is dramatically transforming the health sector, especially in developing countries with few resources and burgeoning access to an internet connection. As a result, processes such as record keeping, administration, and human resources have been vastly simplified, allowing hospitals to focus on delivering urgent medical care. This paper will explore the impact of IT through a study of the electronic medical record system in the Mekelle City Health Center in Tigray Region, Ethiopia. This paper has four specific objectives: 1. developing artifacts in the Electronic Medical Record system, 2. preparing a diagram for step-by-step development of Electronic Medical Records, 3. creating a draft website with the proposed Electronic Medical Record system, and 4. Testing and evaluating the performance and user acceptance of the system. The research will be done in a qualitative manner employing interviews and in-person observation. The research has found the following major results: firstly, the medical record system has been difficult to implement. Second, the Mekelle Health Center is using a manual recording system which is time-consuming and inefficient. The old recording system in the Center leads to the dissatisfaction of patients as well as the service provider staff. As a result, to transform the manual recording system into a digital system, an electronic medical recording system has been developed. The developed system has been tested for implementation and has been successful. Consequently, the administrator of the health center is ready to implement and use the developed software to introduce a medical recording system in Mekelle Health Center.
Keywords: Electronic Health Record Implementation, EMR System Development, Medical Record.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 628851 Study of Reporting System for Adverse Events Related to Common Medical Devices at a Tertiary Care Public Sector Hospital in India
Authors: S. Kurien, S. Satpathy, S. K. Gupta, S. K. Arya, D. K. Sharma
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Advances in the use of health care technology have resulted in increased adverse events (AEs) related to the use of medical devices. The study focused on the existing reporting systems. This study was conducted in a tertiary care public sector hospital. Devices included Syringe infusion pumps, Cardiac monitors, Pulse oximeters, Ventilators and Defibrillators. A total of 211 respondents were recruited. Interviews were held with 30 key informants. Medical records were scrutinized. Relevant statistical tests were used. Resident doctors reported maximum frequency of AEs, followed by nurses; and least by consultants. A significant association was found between the cadre of health care personnel and awareness that the patients and bystanders have a risk of sustaining AE. Awareness regarding reporting of AEs was low, and it was generally done verbally. Other critical findings are discussed in the light of the barriers to reporting, reasons for non-compliance, recording system, and so on.
Keywords: Adverse events, health care technology, public sector hospital, reporting systems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25318850 Towards a Compliance Reporting using a Balanced Scorecard
Authors: Michael Amberg, Dipl. Kfm. Johannes C. Panitz
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Compliance requires an effective communication within an enterprise as well as towards a company-s external environment. This requirement commences with the implementation of compliance within large scale compliance projects and still persists in the compliance reporting within standard operations. On the one hand the understanding of compliance necessities within the organization is promoted. On the other hand reduction of asymmetric information with compliance stakeholders is achieved. To reach this goal, a central reporting must provide a consolidated view of different compliance efforts- statuses. A concept which could be adapted for this purpose is the balanced scorecard by Kaplan / Norton. This concept has not been analyzed in detail concerning its adequacy for a holistic compliance reporting starting in compliance projects until later usage in regularly compliance operations. At first, this paper evaluates if a holistic compliance reporting can be designed by using the balanced scorecard concept. The current status of compliance reporting clearly shows that scorecards are generally accepted as a compliance reporting tool and are already used for corporate governance reporting. Additional specialized compliance IT - solutions exist in the market. After the scorecard-s adequacy is thoroughly examined and proofed, an example strategy map as the basis to derive a compliance balanced scorecard is defined. This definition answers the question on proceeding in designing a compliance reporting tool.Keywords: Balanced Scorecard, Compliance, ComplianceReporting, Compliance Scorecard.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 33688849 Improving the Decision-Making Process and Transparency of Corporate Governance Using XBRL
Authors: Claudiu Brandas
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Several recent studies have shown that the transparency of financial reporting have a significant influence on investor-s decisions. Thus, regulation authorities and professional organizations (IFAC) have emphasized the role of XBRL (eXtensible Business Reporting Language) and interactive data as a means of promoting transparency and monitoring corporate reporting. In this context, this paper has as objective the analysis of interactive reporting through XBRL and its use as a support in the process of taking decisions in corporate governance, namely the potential of interactive reports in XBRL to increase the transparency and monitoring process of corporate governance.Keywords: Corporate Governance, decision, financial reporting, transparency, XBRL.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23018848 Governance Commitment and Time Differences in Aspects of Sustainability Reporting in Nigerian Banks
Authors: Nwobu Obiamaka, Owolabi Akintola
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This study examined the extent of statistical significant difference between the economic, environmental, governance and social aspects of sustainability reporting as a result of board committee on sustainability and time (year) of reporting for business organizations in the Nigerian banking sector. The years of reporting under consideration were 2010, 2011, 2012 and 2013. Content analysis methodology was employed through a reporting index used to score the amount of economic, environmental, governance and social indicators of sustainability reporting. The results of this study indicated that business organizations with board committee on sustainability had more indicators of sustainability reporting than those without board committees on sustainability issues. Also, sustainability reporting in 2013 was higher than that of prior years (2012, 2011 and 2010) for the economic, environmental and social indicators. The governance indicators of 2012 was highest compared to the other years (2013, 2011 and 2010) under consideration in this study. The implication of this finding is that business organizations that have board committees on sustainability are monitored by such boards to report more to their stakeholders. On the other hand, business organizations are appreciating the need to engage in sustainability reporting with each passing year. This could be due to the Central Bank of Nigeria (CBN) Sustainability Reporting framework that business organizations in the banking sector have to adhere to. When sustainability issues are monitored from the board of directors, business organizations are likely to increase and improve on their sustainability reporting.Keywords: Governance, organizations, reporting, sustainability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21008847 Adoption and Use of an Electronic Voting System in Ghana
Authors: Isaac Kofi Mensah
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The manual system of voting has been the most widely used system of electing representatives around the globe, particularly in Africa. Due to the known numerous problems and challenges associated with the manual system of voting, many countries are migrating to the electronic voting system as a suitable and credible means of electing representatives over the manual paper-based system. This research paper therefore investigated the factors influencing adoption and use of an electronic voting system in Ghana. A total of 400 Questionnaire Instruments (QI) were administered to potential respondents in Ghana, of which 387 responded representing a response rate of 96.75%. The Technology Acceptance Model was used as the theoretical framework for the study. The research model was tested using a simple linear regression analysis with SPSS. A little of over 71.1% of the respondents recommended the Electoral Commission (EC) of Ghana to adopt an electronic voting system in the conduct of public elections in Ghana. The results indicated that all the six predictors such as perceived usefulness (PU), perceived ease of use (PEOU), perceived free and fair elections (PFFF), perceived credible elections (PCE), perceived system integrity (PSI) and citizens trust in the election management body (CTEM) were all positively significant in predicting the readiness of citizens to adopt and use an electronic voting system in Ghana. However, jointly, the hypotheses tested revealed that apart from Perceived Free and Fair Elections and Perceived Credible and Transparent Elections, all the other factors such as PU, Perceived System Integrity and Security and Citizen Trust in the Election Management Body were found to be significant predictors of the Willingness of Ghanaians to use an electronic voting system. All the six factors considered in this study jointly account for about 53.1% of the reasons determining the readiness to adopt and use an electronic voting system in Ghana. The implications of this research finding on elections in Ghana are discussed.
Keywords: Credible elections, democracy, Election Management Body (EMB), electronic voting, Ghana, Technology Acceptance Model (TAM).
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15168846 Intelligent Aid-Analysis Based on the Use of Digital Twin: Application to Electronic Warfare System
Authors: L. Chaussy, M. Nouvel
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Workload of the system engineers during Integration Validation Verification process of Electronic Warfare Systems (EWS) is growing with complexity of the systems and with the diversity of tested cases (diversity of operational scenario in front of EWS). Even if the use of Digital Twin makes easier conception and development phases in term of planning and test equipment availability, time to analyze tests results is still too long and too complex. The idea to reduce the system engineer’s workload and improve test coverage is to introduce some intelligent and aid-analysis algorithms to improve this step.
Keywords: Analysis tools, automatic testing, digital twin, electronic warfare system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3868845 The Adoption and Diffusion of Electronic Wallets
Authors: Jean-Michel Sahut
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Despite the strong and consistent increase in the use of electronic payment methods worldwide, the diffusion of electronic wallets is still far from widespread. Analysis of the failure of electronic wallet uptake has either focused on technical issues or chosen to analyse a specific scheme. This article proposes a joint approach to analysing key factors affecting the adoption of e-wallets by using the ‘Technology Acceptance Model” [1] which we have expanded to take into account the cost of using e-wallets. We use this model to analyse Monéo, the only French electronic wallet still in operation.Keywords: Electronic wallet, adoption, ICT, TAM, Monéo, electronic payment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25668844 A Simple Electronic Curvy Length Measurement System: Application to Geography
Authors: Arijit Roy, Sharmistha Roy, Dibyendu Chatterjee
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This article describes an interesting and inexpensive laboratory experiment for undergraduate students of electronics, geography and related disciplines. The objective of the proposed experiment is to improve the students’ exposure on the basic principles of instrumentation and to demonstrate an electronic measurement system. A simple electronic curvy length measurement system is presented here. Such a system can be used to measure curvy lengths e.g. length of a river, road or railway line etc. from topographical map. The proposed system is composed of simple functional blocks which are usually demonstrated in laboratory or in theory course of electronics at the undergraduate level. The experiment is assigned to a group of students and it is found that the experiment can fulfill its objectives with high degree of satisfaction.
Keywords: Curvy length measurement, Education, Electronics, Laboratory experiment, Topographical map.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23298843 Public User Assessment of Malaysia's E-Government Applications
Authors: M. N. Norshita, B. Z. Halimah, T. S. Tengku Mohammad
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The implementation of electronic government started since the initiation of Multimedia Super Corridor (MSC) by the Malaysia government. The introduction of ICT in the public sector especially e-Government initiatives opens up a new book in the government administration throughout the world. The aim or this paper is to discuss the implementation of e-government in Malaysia, covering the result of public user self assessment on Malaysia's electronic government applications. E-services, e-procurement, Generic Office Environment (GOE), Human Resources Management Information System (HRMIS), Project Monitoring System (PMS), Electronic Labor Exchange (ELX) and e-syariah(religion) were the seven flagship application assessed. The study adopted a crosssectional survey research approach and information system literature were used. The analysis was done for 35 responden in pilot test and there was evidence from public user's perspective to suggest that the e-government applications were generally successful.
Keywords: Electronic government, flagship, multimedia super corridor, public user.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31738842 Design and Implementation of Secure Electronic Payment System (Client)
Authors: Pyae Pyae Hun
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Secure electronic payment system is presented in this paper. This electronic payment system is to be secure for clients such as customers and shop owners. The security architecture of the system is designed by RC5 encryption / decryption algorithm. This eliminates the fraud that occurs today with stolen credit card numbers. The symmetric key cryptosystem RC5 can protect conventional transaction data such as account numbers, amount and other information. This process can be done electronically using RC5 encryption / decryption program written by Microsoft Visual Basic 6.0. There is no danger of any data sent within the system being intercepted, and replaced. The alternative is to use the existing network, and to encrypt all data transmissions. The system with encryption is acceptably secure, but that the level of encryption has to be stepped up, as computing power increases. Results In order to be secure the system the communication between modules is encrypted using symmetric key cryptosystem RC5. The system will use simple user name, password, user ID, user type and cipher authentication mechanism for identification, when the user first enters the system. It is the most common method of authentication in most computer system.Keywords: A 128-bit block cipher, Microsoft visual basic 6.0, RC5 encryption /decryption algorithm and TCP/IP protocol.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23718841 Development of Electric Performance Testing System for Ceramic Chips using PZT Actuator
Authors: Jin-Ho Bae, Yong-Tae Kim, S K Deb Nath, Seo-Ik Kang, Sung-Gaun Kim
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Reno-pin contact test is a method that is controlled by DC motor used to characterize electronic chips. This method is used in electronic and telecommunication devices. A new electric performance testing system is developed in which the testing method is controlled by using Piezoelectric Transducer (PZT) instead of DC motor which reduces vibration and noise. The vertical displacement of the Reno-pin is very short in the Reno-pin contact testing system. Now using a flexible guide in the new Reno-pin contact system, the vertical movement of the Reno-pin is increased many times of the existing Reno-pin contact testing method using DC motor. Using the present electric performance testing system with a flexible hinge and PZT instead of DC motor, manufacturing of electronic chips are able to characterize chips with low cost and high speed.Keywords: PZT Actuator, Chip test, Mechanical amplifier
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19938840 Testing of Electronic Control Unit Communication Interface
Authors: Petr Šimek, Kamil Kostruk
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This paper deals with the problem of testing the Electronic Control Unit (ECU) for the specified function validation. Modern ECUs have many functions which need to be tested. This process requires tracking between the test and the specification. The technique discussed in this paper explores the system for automating this process. The paper focuses on the introduction to the problem in general, then it describes the proposed test system concept and its principle. It looks at how the process of the ECU interface specification file for automated interface testing and test tracking works. In the end, the future possible development of the project is discussed.
Keywords: Electronic control unit testing, embedded system, test generate, test automation, process automation, CAN bus, Ethernet.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2738839 Hybrid Energy Harvesting System with Energy Storage Management
Authors: Lucian Pîslaru-Dănescu, George-Claudiu Zărnescu, Laurențiu Constantin Lipan, Rareș-Andrei Chihaia
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In recent years, the utilization of supercapacitors for energy storage (ES) devices that are designed for energy harvesting (EH) applications has increased substantially. The use of supercapacitors as energy storage devices in hybrid energy harvesting systems allows the miniaturization of electronic structures for energy storage. This study is concerned with the concept of energy management capacitors – supercapacitors and the new electronic structures for energy storage used for energy harvesting devices. Supercapacitors are low-voltage devices, and electronic overvoltage protection is needed for powering the source. The power management device that uses these proposed new electronic structures for energy storage is better than conventional electronic structures used for this purpose, like rechargeable batteries, supercapacitors, and hybrid systems. A hybrid energy harvesting system with energy storage management is able to simultaneously use several energy sources with recovery from the environment. The power management device uses a summing electronic block to combine the electric power obtained from piezoelectric composite plates and from a photovoltaic conversion system. Also, an overvoltage protection circuit used as a voltage detector and an improved concept of charging supercapacitors is presented. The piezoelectric composite plates are realized only by pressing two printed circuit boards together without damaging or prestressing the piezoceramic elements. The photovoltaic conversion system has the advantage that the modules are covered with glass plates with nanostructured film of ZnO with the role of anti-reflective coating and to improve the overall efficiency of the solar panels.
Keywords: Supercapacitors, energy storage, electronic overvoltage protection, energy harvesting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 218838 Considerations of Public Key Infrastructure (PKI), Functioning as a Chain of Trust in Electronic Payments Systems
Authors: Theodosios Tsiakis, George Stephanides, George Pekos
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The growth of open networks created the interest to commercialise it. The establishment of an electronic business mechanism must be accompanied by a digital – electronic payment system to transfer the value of transactions. Financial organizations are requested to offer a secure e-payment synthesis with equivalent level of security served in conventional paper-based payment transactions. PKI, which is functioning as a chain of trust in security architecture, can enable security services of cryptography to epayments, in order to take advantage of the wider base either of customer or of trading partners and the reduction of cost transaction achieved by the use of Internet channels. The paper addresses the possibilities and the implementation suggestions of PKI in relevance to electronic payments by suggesting a framework that should be followed.Keywords: Electronic Payment, Security, Trust
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14238837 Electronic System Design for Respiratory Signal Processing
Authors: C. Matiz C., N. Olarte L., A. Rubiano F.
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This paper presents the design related to the electronic system design of the respiratory signal, including phases for processing, followed by the transmission and reception of this signal and finally display. The processing of this signal is added to the ECG and temperature sign, put up last year. Under this scheme is proposed that in future also be conditioned blood pressure signal under the same final printed circuit and worked.Keywords: Conditioning, Respiratory Signal, Storage, Teleconsultation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23568836 GRI – Reporting Chemical Sector's Environmental Item Disclosures
Authors: M. Suutari
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In this content analysis research note the aim was to explore to how sustainability and especially environmental issues are conveyed into environmental items in annual reports and disclosures. As The Global Reporting Initiative (GRI) is a globally wide multistakeholder process, the enterprises using voluntarily GRI framework are considered to be aware of sustainability and environmental concerns. The findings were that although these enterprises included in an environmentally sensitive industry sector and had special capabilities to consider environmental issues there were few GRIreporting enterprises presented substantially detailed environmental items in audited financial statements. There were only slight differences between publishing years 2008 and 2009 - the beginning years of economic turmoil. The environmental issues seemed not to be considered substantial enough for financial reporting as a basis for concerning investment or voting decisions.
Keywords: Environmental, reporting, financial, GRI.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17738835 Impact of Normative Institutional Factors on Sustainability Reporting
Authors: L. Dagilienė
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The article explores the impact of normative institutional factors on the development of sustainability reporting. The vast majority of research in the scientific literature focuses on mandatory institutional factors, i.e. how public institutions and market regulators affect sustainability reporting. Meanwhile, there is lack of empirical data for the impact of normative institutional factors. The effect of normative factors in this paper is based on the role of non-governmental organizations (NGO) and institutional theory. The case of Global Compact Local Network in the developing country was examined. The research results revealed that in the absence of regulated factors, companies were not active with regard to social disclosures; they presented non-systemized social information of a descriptive nature. Only 10% of sustainability reports were prepared using the GRI methodology. None of the reports were assured by third parties.
Keywords: Institutional theory, normative, sustainability reporting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 32468834 Citizens’ Readiness to Adopt and Use Electronic Voting System in Ghana
Authors: Isaac Kofi Mensah
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The adoption and application of Information and Communication Technologies (ICTs) in government administration through e-government is expected to permeate all sectors of state/ public institutions as well as democratic institutions. One of such public institutions is the Electoral Commission of Ghana mandated by the 1992 Constitution to hold all public elections including presidential and parliamentary elections. As Ghana holds its 7th General Elections since 1992, on 7th November 2016, there are demands from key stakeholders for the Election Management Body, which is the Electoral Commission (EC) of Ghana to adopt and implement an electronic voting system. This case study, therefore, attempts to contribute significantly to the debate by examining influencing factors that would impact on citizen’s readiness to adopt and use an electronic voting system in Ghana. The Technology Acceptance Model (TAM) was used as a theoretical framework for this study, out of which a research model and hypotheses were developed. Importantly, the outcome of this research finding would form a basis for appropriate policy recommendation for consideration of Government and EC of Ghana.Keywords: Citizens readiness, e-government, electronic voting, technology acceptance model (TAM).
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24818833 Several Aspects of the Conceptual Framework of Financial Reporting
Authors: Nadezhda Kvatashidze
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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.
Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16278832 Customer Value Creation by CRM System in Electronic Device Companies
Authors: Hideki.Kobayashi, Hiroshi.Osada
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The service industry accounts for about 70% of GDP of Japan, and the importance of the service innovation is pointed out. The importance of the system use and the support service increases in the information system that is one of the service industries. However, because the system is not used enough, the purpose for which it was originally intended cannot often be achieved in the CRM system. To promote the use of the system, the effective service method is needed. It is thought that the service model's making and the clarification of the success factors are necessary to improve the operation service of the CRM system. In this research the model of the operation service in the CRM system is made.Keywords: Information system, Operation service, Serviceinnovation, Solution
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13168831 The Effects of the Corporate Governance on the Level of Internet Financial Reporting: Evidence from Turkish Companies
Authors: Raif Parlakkaya, Umran Kahraman, Huseyin Cetin
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Internet financial reporting and corporate governance issues are in the focus of academic and professional studies due to their attributed importance by stakeholders of corporations. Major aim of this study is to reveal the relationship between internet financial reporting which is held as dependent variable and some indicators of corporate governance such as the ratio of managerial ownership, blockholder ownership, number of independent members in the board of directors, frequency of meetings by audit committee and education level of audit committee members which are held as independent variables. Main purpose is to reveal the effect of corporate governance on the voluntary efforts of Internet Financial reporting. The scope of the research is limited to the Turkish Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and findings which are generated by means of SPSS software are revealed in results section and interpreted in conclusions.
Keywords: Audit Committee, Corporate Governance, Internet Financial Reporting, Managerial Ownership.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 32178830 Evaluating the Effectiveness of Electronic Response Systems in Technology-Oriented Classes
Authors: Ahmad Salman
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Electronic Response Systems such as Kahoot, Poll Everywhere, and Google Classroom are gaining a lot of popularity when surveying audiences in events, meetings, and classroom. The reason is mainly because of the ease of use and the convenience these tools bring since they provide mobile applications with a simple user interface. In this paper, we present a case study on the effectiveness of using Electronic Response Systems on student participation and learning experience in a classroom. We use a polling application for class exercises in two different technology-oriented classes. We evaluate the effectiveness of the usage of the polling applications through statistical analysis of the students performance in these two classes and compare them to the performances of students who took the same classes without using the polling application for class participation. Our results show an increase in the performances of the students who used the Electronic Response System when compared to those who did not by an average of 11%.Keywords: Interactive learning, classroom technology, electronic response systems, polling applications, learning evaluation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6458829 JENOSYS: Application of a Web-Based Online Energy Performance Reporting Tool for Government Buildings in Malaysia
Authors: Norhayati Mat Wajid, Abdul Murad Zainal Abidin, Faiz Fadzil, Mohd Yusof Aizad Mukhtar
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One of the areas that present an opportunity to reduce the national carbon emission is the energy management of public buildings. To our present knowledge, there is no easy-to-use and centralized mechanism that enables the government to monitor the overall energy performance, as well as the carbon footprint, of Malaysia’s public buildings. Therefore, the Public Works Department Malaysia, or PWD, has developed a web-based energy performance reporting tool called JENOSYS (JKR Energy Online System), which incorporates a database of utility account numbers acquired from the utility service provider for analysis and reporting. For test case purposes, 23 buildings under PWD were selected and monitored for their monthly energy performance (in kWh), carbon emission reduction (in tCO₂eq) and utility cost (in MYR), against the baseline. This paper demonstrates the simplicity with which buildings without energy metering can be monitored centrally and the benefits that can be accrued by the government in terms of building energy disclosure and concludes with the recommendation of expanding the system to all the public buildings in Malaysia.Keywords: Energy-efficient buildings. energy management systems, government buildings, JENOSYS.
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