720 resultados para Accounting information


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Information mismatch and overload are two fundamental issues influencing the effectiveness of information filtering systems. Even though both term-based and pattern-based approaches have been proposed to address the issues, neither of these approaches alone can provide a satisfactory decision for determining the relevant information. This paper presents a novel two-stage decision model for solving the issues. The first stage is a novel rough analysis model to address the overload problem. The second stage is a pattern taxonomy mining model to address the mismatch problem. The experimental results on RCV1 and TREC filtering topics show that the proposed model significantly outperforms the state-of-the-art filtering systems.

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This position paper provides an overview of work conducted and an outlook of future directions within the field of Information Retrieval (IR) that aims to develop novel models, methods and frameworks inspired by Quantum Theory (QT).

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The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Tiexiera, 2004; Barlett and Chandler, 1997, IASB, 2006). This narrative section including chairpersons’/presidents’ statement contains twice the quantity of information than the financial statements section (Smith and Taffler, 2000). However, the abundance of information does not necessarily enhance the quality of such information (IASB, 2006). This issue of qualitative characteristics has been long foregone by researchers. This issue has attracted the attention of IASB (2006). Following the dearth in research in regard to qualitative characteristics of reporting this paper explores whether investors’ required qualitative characteristics as outlined by the IASB (2006) have been satisfied in management commentary section of New Zealand companies’ annual reports. Our result suggests that the principal stakeholders’, that is, investors’ qualitative characteristics requirements have been partially met in this section of annual reports. The qualitative characteristic of ‘relevance’ and ‘supportability’ have been satisfied in more annual reports compared to that of ‘balance’ and ‘comparability.’

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Nowadays, everyone can effortlessly access a range of information on the World Wide Web (WWW). As information resources on the web continue to grow tremendously, it becomes progressively more difficult to meet high expectations of users and find relevant information. Although existing search engine technologies can find valuable information, however, they suffer from the problems of information overload and information mismatch. This paper presents a hybrid Web Information Retrieval approach allowing personalised search using ontology, user profile and collaborative filtering. This approach finds the context of user query with least user’s involvement, using ontology. Simultaneously, this approach uses time-based automatic user profile updating with user’s changing behaviour. Subsequently, this approach uses recommendations from similar users using collaborative filtering technique. The proposed method is evaluated with the FIRE 2010 dataset and manually generated dataset. Empirical analysis reveals that Precision, Recall and F-Score of most of the queries for many users are improved with proposed method.

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In this paper we analyse the oursourcing of accounting services. The extent to which firms are currently outsourcing, or considering outsourcing such services, and the motivations and barriers associated with outsourcing are identified. Empirical data from a random sample of accounting firms are used in this analysis. Data indicate that the majority of accounting firms are either currently outsourcing or considering outsourcing and that they exopect the volume of oursourced services to increase. In contrast to the scholarly literature advocating labor arbitrage as the primary driver for organizations choosing to outsource, in this study it was found that the main factors underpinning the decision to outsource were the expediting of service delivary to clients, and to enable the firm to focus on its core competencies.

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Purpose - The purpose of this paper is to present a model for curricular integration of information literacy for undergraduate programs in higher education. Design/methodology/approach - Data are drawn from individual interviews at three universities in Australia and curricular integration working experience at a New Zealand university. Sociocultural theories are adopted in the research process and in the development of the model, Findings - Key characteristics of the curriculum integration of information literacy were identified and an information literacy integration model was developed. The S2J2 key behaviours for campus-wide multi-partner collaboration in information literacy integration were also identified. Research limitations/implications - The model was developed without including the employer needs. Through the process of further research, the point of view of the employer on how to provide information literacy education needs to be explored in order to strengthen the model in curricular design. Practical implications - The information literacy integration model was developed based on practical experience in higher education and has been applied in different undergraduate curricular programs. The model could be used or adapted by both librarians and academics when they integrate information literacy into an undergraduate curriculum from a lower level to a higher level. Originality/value - The information literacy integration model was developed based on recent PhD research. The model integrates curriculum, pedagogy and learning theories, information literacy theories, information literacy guidelines, people and collaborative together. The model provides a framework of how information literacy can be integrated into multiple courses across an undergraduate academic degree in higher education.

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For more than a decade research in the field of context aware computing has aimed to find ways to exploit situational information that can be detected by mobile computing and sensor technologies. The goal is to provide people with new and improved applications, enhanced functionality and better use experience (Dey, 2001). Early applications focused on representing or computing on physical parameters, such as showing your location and the location of people or things around you. Such applications might show where the next bus is, which of your friends is in the vicinity and so on. With the advent of social networking software and microblogging sites such as Facebook and Twitter, recommender systems and so on context-aware computing is moving towards mining the social web in order to provide better representations and understanding of context, including social context. In this paper we begin by recapping different theoretical framings of context. We then discuss the problem of context- aware computing from a design perspective.

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Trusted health care outcomes are patient centric. Requirements to ensure both the quality and sharing of patients’ health records are a key for better clinical decision making. In the context of maintaining quality health, the sharing of data and information between professionals and patients is paramount. This information sharing is a challenge and costly if patients’ trust and institutional accountability are not established. Establishment of an Information Accountability Framework (IAF) is one of the approaches in this paper. The concept behind the IAF requirements are: transparent responsibilities, relevance of the information being used, and the establishment and evidence of accountability that all lead to the desired outcome of a Trusted Health Care System. Upon completion of this IAF framework the trust component between the public and professionals will be constructed. Preservation of the confidentiality and integrity of patients’ information will lead to trusted health care outcomes.

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Information Technology (IT) is an important resource that can facilitate growth and development in both the developed and developing economies. The forces of globalisation increase the digital divide between the developed and developing economies is increasing. The least developed economies (LDEs) are the most vulnerable within this environment. Intense competition for IT resources means that LDEs need a deeper understanding of how to source and evaluate their IT-related efforts. This effort puts LDEs in a better position to source funding from various stakeholders and promote localized investment in IT. This study presents a complementary approach to securing better IT-related business value in organizations in the LDEs. It further evaluates how IT and the complementaries need to managed within the LDEs. Analysis of data collected from five LDEs show that organizations that invest in IT and related complementaries are able to better their business processes. The data also suggest that improved business processes lead to overall business processes improvements. The above is only possible if organizations adopt IT and make related changes in the complementary resources within the established culture and localizing the required changes.

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Information Technology and its relationship to organisational performance has been a subject of continued interest to researchers and other stakeholders in developing countries. While there is concurrence that IT does contribute to performance, and we are efficiently expanding our knowledge on what factors cause better leveraging of IT resources in organisations, we have done little to understand how these factors interact with technology that results in improved performance. This paper suggests looking that the interaction between organisational resources and technology within the structurational lens, which recognises the recursive interaction between technology and people in the presence of social practices, and the norms that inform their ongoing practices. An ethnographic approach to understanding this interaction between technology and resources, as suggested by the structuration perspective, is suggested, aiming to provide richer insights on the nature of the environment that promotes better use of IT resources in developing countries. Such insights could provide the IT users in developing countries with at least an initial conception of the “IT usage platform” that they could promote in their organisations to leverage the most from their IT resources.

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We live in uncertain times. The sub-prime crisis that commenced in the U.S. in 2007, the global economic crisis that followed, and the recent sovereign debt crisis in various European countries have led to ongoing instability in global financial markets that continues to receive daily media attention. These uncertain times create enormous opportunities for researchers across many disciplines to research capital markets and business practices. From an accounting perspective, accounting regulators have been active in developing new standards to address risk management issues arising from the crises and have continued to develop and refine financial reporting standards. With the adoption of, or transition to international financial reporting standards (IFRS) in many countries, the globalisation of financial reporting standards is close to becoming a reality. However, doubts still remain about whether the IFRS will lead to any real long-term improvement in financial reporting and transparency (see Sunder, 2011)...

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Drawing on the example of a recent study (Wang, 2010), this paper discusses the application of a sociocultural approach to information literacy research and curriculat design. First, it describes the foundation of this research approach in sociocultural theories, in particular Vygotsky's sociocultural theory. Then it presents key theoretical principles arising from the research and describes how the sociocultural approach enabled the establishment of collaborative partnerships between information professionals and academic and teaching support staff in a community of practice for information literacy integration.

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As access to networked digital communities increases, a growing number of teens participate in digital communities by creating and sharing a variety of content. The affordances of social media - ease of use, ubiquitous access, and communal nature - have made creating and sharing content an appealing process for teens. Teens primarily learn the practices of encountering and using information through social interaction and participation within digital communities. This article adopts the position that information literacy is the experience of using information to learn. It reports on an investigation into teens experiences in the United States, as they use information to learn how to create content and participate within the context of social media. Teens that participate in sharing art on sites such as DeiviantArt, website creation, blogging, and/or posting edited videos via YouTube and Vimeo, were interviewed. The interviews explored teens' information experiences within particular social and digital contexts. Teens discussed the information they used, how information was gathered and accessed, and explored the process of using that information to participate in the communities.

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ICT is becoming a prominent part of healthcare delivery but brings with it information privacy concerns for patients and competing concerns by the caregivers. A proper balance between these issues must be established in order to fully utilise ICT capabilities in healthcare. Information accountability is a fairly new concept to computer science which focuses on fair use of information. In this paper we investigate the different issues that need to be addressed when applying information accountability principles to manage healthcare information. We briefly introduce an information accountability framework for handling electronic health records (eHR). We focus more on digital rights management by considering data in eHRs as digital assets and how we can represent privacy policies and data usage policies as these are key factors in accountability systems.

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Privacy issues have hindered the evolution of e-health since its emergence. Patients demand better solutions for the protection of private information. Health professionals demand open access to patient health records. Existing e-health systems find it difficult to fulfill these competing requirements. In this paper, we present an information accountability framework (IAF) for e-health systems. The IAF is intended to address privacy issues and their competing concerns related to e-health. Capabilities of the IAF adhere to information accountability principles and e-health requirements. Policy representation and policy reasoning are key capabilities introduced in the IAF. We investigate how these capabilities are feasible using Semantic Web technologies. We discuss with the use of a case scenario, how we can represent the different types of policies in the IAF using the Open Digital Rights Language (ODRL).