731 resultados para LEVERAGE


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In-memory databases have become a mainstay of enterprise computing offering significant performance and scalability boosts for online analytical and (to a lesser extent) transactional processing as well as improved prospects for integration across different applications through an efficient shared database layer. Significant research and development has been undertaken over several years concerning data management considerations of in-memory databases. However, limited insights are available on the impacts of applications and their supportive middleware platforms and how they need to evolve to fully function through, and leverage, in-memory database capabilities. This paper provides a first, comprehensive exposition into how in-memory databases impact Business Pro- cess Management, as a mission-critical and exemplary model-driven integration and orchestration middleware. Through it, we argue that in-memory databases will render some prevalent uses of legacy BPM middleware obsolete, but also open up exciting possibilities for tighter application integration, better process automation performance and some entirely new BPM capabilities such as process-based application customization. To validate the feasibility of an in-memory BPM, we develop a surprisingly simple BPM runtime embedded into SAP HANA and providing for BPMN-based process automation capabilities.

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Purpose – There is limited evidence on how differences in economic environments affect the demand for and supply of auditing. Research on audit pricing has mainly focused on large client markets in developed economies; in contrast, the purpose of this paper is to focus on the small client segment in the emerging economy of Thailand which offers a choice between auditors of two different qualities. Design/methodology/approach – This paper is based on a random stratified sample of small clients in Thailand qualifying for audit exemption. The final sample consists of 1,950 firm-year observations for 2002-2006. Findings – The authors find evidence of product differentiation in the small client market, suggesting that small firms view certified public accountants as superior and pay a premium for their services. The authors also find that audit fees have a positive significant association with leverage, metropolitan location and client size. Audit risk and audit opinion are not, however, significantly associated with audit fees. Furthermore, the authors find no evidence that clients whose financial year ends in the auditors’ busy period pay significantly higher audit fees, and auditors engage in low-balling on initial engagements to attract audit clients. Research limitations/implications – The research shows the importance of exploring actual decisions regarding audit practice and audit pricing in different institutional and organizational settings. Originality/value – The paper extends the literature from developed economies and large/listed market setting to the emerging economy and small client market setting. As far as the authors are aware, this is the first paper to examine audit pricing in the small client market in an emerging economy.

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Videogame control interfaces continue to evolve beyond their traditional roots, with devices encouraging more natural forms of interaction growing in number and pervasiveness. Yet little is known about their true potential for intuitive use. This paper proposes methods to leverage existing intuitive interaction theory for games research, specifically by examining different types of naturally mapped control interfaces for videogames using new measures for previous player experience. Three commercial control devices for a racing game were categorised using an existing typology, according to how the interface maps physical control inputs with the virtual gameplay actions. The devices were then used in a within-groups (n=64) experimental design aimed at measuring differences in intuitive use outcomes. Results from mixed design ANOVA are discussed, along with implications for the field.

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The Internet has been shown to positively enhance internationalisation for SMEs, but scant empirical testing limits our understanding of the explicit impact of the Internet on firm internationalisation. This paper highlights key areas where the integration of the Internet can be leveraged through Internet-related capabilities within the internationalisation of the firm. Specifically, this study investigates how Internet marketing capabilities play a role in altering international information availability, international strategic orientation, and international business network relationships. This study provides evidence, indicating that these key relationships may vary between countries. To examine these key relationships this study utilises draws from data small and medium sized enterprises (SMEs) in three export intensive markets; Australia (215 international SMEs), Chile (204 international SMEs) and Taiwan (130 international SMEs); and tests a conceptual model through structural equation modelling. Results from the data show the impact of Internet marketing capabilities in positively impacting traditional internationalisation elements, which varies between countries. That is, our findings highlight the international business network relationships in Australia and Taiwan are directly impacted by Internet marketing capabilities, but not in Chile. We offer some insight into why we see variance across comparative exporting countries in how they leverage new technological capabilities for internationalisation and firm performance.

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Almost 10 years ago, Pullin and Knight (2001) called for an “effectiveness revolution in conservation” to be enabled by the systematic evaluation of evidence for conservation decision making. Drawing from the model used in clinicalmedicine, they outlined the concept of “evidencebased conservation” in which existing information, or evidence, from relevant and rigorous research is compiled and analyzed in a systematic manner to inform conservation actions (Cochrane 1972). The promise of evidencebased conservation has generated significant interest; 25 systematic reviews have been completed since 2004 and dozens are underway (Collaboration for Environmental Evidence 2010). However we argue that an “effectiveness revolution” (Pullin & Knight 2001) in conservation will not be possible unless mechanisms are devised for incorporating the growing evidence base into decision frameworks. For conservation professionals to accomplish the missions of their organizations they must demonstrate that their actions actually achieve objectives (Pullin & Knight 2009). Systematic evaluation provides a framework for objectively evaluating the effectiveness of actions. To leverage the benefit of these evaluations, we need resource-allocation systems that are responsive to their outcomes. The allocation of conservation resources is often the product of institutional priorities or reliance on intuition (Sutherland et al. 2004; Pullin & Knight 2005; Cook et al. 2010). We highlight the NICE technologyappraisal process because it provides an example of formal integration of systematic-evidence evaluation with provision of guidance for action. The transparent process, which clearly delineates costs and benefits of each alternative action, could also provide the public with new insight into the environmental effects of different decisions. This insight could stimulate a wider discussion about investment in conservation by demonstrating how changes in funding might affect the probability of achieving conservation objectives. ©2010 Society for Conservation Biology

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The primary focus of this chapter is an exploration of four pedagogical principles emerging from a practice-based learning lab. Following an overview of community engaged learning and the Lab approach, the chapter is structured around a discussion of pedagogical principles related to (1) collaboration, (2) interdisciplinarity, (3) complexity and uncertainty and (4) reflection. Through a participatory action research (PAR) framework, students, academics and community partners have worked to identify and refine what it takes to support students negotiate complexity and uncertainty inherent in problems facing communities. It also examines the pedagogical strategies employed to facilitate collaboration across disciplines and professional contexts in ways that leverage difference and challenge values and practices.

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While organizations strive to leverage the vast information generated daily from social media platforms, and decision makers are keen to identify and exploit its value, the quality of this information remains uncertain. Past research on information quality criteria and evaluation issues in social media is largely disparate, incomparable and lacking any common theoretical basis. In attention to this gap, this study adapts existing guidelines and exemplars of construct conceptualization in information systems research, to deductively define information quality and related criteria in the social media context. Building on a notion of information derived from semiotic theory, this paper suggests a general conceptualization of information quality in the social media context that can be used in future research to develop more context specific conceptual models.

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Building information modelling (BIM) radically changes the practices in architecture, engineering and construction (AEC) and creates new job opportunities. Many governments, such as the United Kingdom, have made BIM a mandatory requirement. This substantially drives the demand for a BIM-literate workforce. Universities are facing the challenge to incorporate BIM into their curricula and produce “BIM ready” graduates to meet the needs of the industry. Like other universities, Queensland University of Technology (QUT) is at the heart of this change and aspires to develop collaborative BIM education across AEC. Previous BIM education studies identify that inadequate BIM awareness of AEC academics is one of the challenges for developing a BIM curriculum and there is a dearth in the learning and teaching support for academics on BIM education. Equipping the AEC academics for a more BIM focused curriculum is all the while more important. This paper aims to leverage knowledge drawn from a Learning & Teaching project currently undertaken at QUT. Its specific objectives are to: 1) review the existing learning and teaching initiatives on BIM education; and 2) briefly describe the learning and teaching activities on collaborative BIM education at QUT. Significance of the paper lies on revealing the importance of building up the capacity of AEC academics for collaborative BIM education. The paper contributes to sparking the interests in better equipping AEC academics to understand what curriculum changes would assist in BIM uptake within the relevant courses to provide context for changes in units; and how the use of BIM can improve the understanding by students of the large amounts of professional knowledge they need to function effectively as graduates.

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This paper examines the role and importance of international business experience for firms operating in technologically-mediated environments. Although the key success factors of international expansion have been subject to extensive research in the international business literature, the analysis of technology-mediated environments on international business experience remains limited. This finding is unexpected given that the Internet and the technologies that have enabled it have profoundly transformed the ways in which international business is conducted. This is especially so for firms in the Australian region where the Internet has allowed business to access the scale of markets they need to grow and operate globally (Google and PWC, 2015). Given that businesses of the future will need to innovate quicker and more effectively in online settings to remain competitive, it seems appropriate that we re-visit the more traditional facets of internationalisation; such as the necessity of international business experience for firm performance. In doing so, the empirical section of this paper focuses on twelve Australian international entrepreneurial firms, who in varying degrees utilise technology to leverage their internationalisation activities. The findings suggest that international entrepreneurs with lower levels of international business experience still achieve international performance outcomes. The findings indicate that firms are recognising that the ability to adapt and evolve quickly in technologically-advanced settings is imperative. The findings also suggest that international entrepreneurs are relying less on traditional facets of international business experience, and are learning in self-taught or autodidactic ways. This is because businesses in the current global climate are now operating in complex and highly dynamic environments, characterised by rapid change; thus, the findings suggest that international business experience is becoming less important due to the evolving nature of international business environments.

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The major challenge of European Union’s agricultural industry is to ensure sustainable supply of quality food that meets the demands of a rapidly growing population, changing dietary patterns, increased competition for land use, and environmental concerns. Investments in research and innovation, which facilitate integration of external knowledge in food chain operations, are crucial to undertaking such challenges. This paper addresses how SMEs successfully innovate within collaborative networks with the assistance of innovation intermediaries. In particular, we explore the roles of innovation intermediaries in knowledge acquisition, knowledge assimilation, knowledge, transformation, and knowledge exploitation in open innovation initiatives from the wine industry through the theoretical lens of absorptive capacity. Based on two case studies from the wine industry, we identified seven key activities performed by innovation intermediaries that complement SMEs’ ability to successfully leverage external sources of knowledge for innovation purposes. These activities are articulation of knowledge needs and innovation capabilities, facilitation of social interactions, establishment of complementary links, implementation of governance structures, conflict management, enhancement of transparency, and mediation of communication. Our in-depth qualitative study of two innovation intermediaries in the wine industry has several important implications that contribute to research and practice.

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As critical infrastructure such as transportation hubs continue to grow in complexity, greater importance is placed on monitoring these facilities to ensure their secure and efficient operation. In order to achieve these goals, technology continues to evolve in response to the needs of various infrastructure. To date, however, the focus of technology for surveillance has been primarily concerned with security, and little attention has been placed on assisting operations and monitoring performance in real-time. Consequently, solutions have emerged to provide real-time measurements of queues and crowding in spaces, but have been installed as system add-ons (rather than making better use of existing infrastructure), resulting in expensive infrastructure outlay for the owner/operator, and an overload of surveillance systems which in itself creates further complexity. Given many critical infrastructure already have camera networks installed, it is much more desirable to better utilise these networks to address operational monitoring as well as security needs. Recently, a growing number of approaches have been proposed to monitor operational aspects such as pedestrian throughput, crowd size and dwell times. In this paper, we explore how these techniques relate to and complement the more commonly seen security analytics, and demonstrate the value that can be added by operational analytics by demonstrating their performance on airport surveillance data. We explore how multiple analytics and systems can be combined to better leverage the large amount of data that is available, and we discuss the applicability and resulting benefits of the proposed framework for the ongoing operation of airports and airport networks.

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Analysing the engagement of students in university-based Facebook groups can shed light on the nature of their learning experience and highlight leverage points to build on student success. While post-semester surveys and demographic participation data can highlight who was involved and how they subsequently felt about the experience, these techniques do not necessarily reflect real-time engagement. One way to gain insight into in-situ student experiences is by categorising the original posts and comments into predetermined frameworks of learning. This paper offers a systematic method of coding Facebook contributions within various engagement categories: motivation, discourse, cognition and emotive responses.

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This study explores the relationship between the qualities of an information system and management accounting adaptability (MAA) and effectiveness in firms. Design/methodology/approach I develop and empirically test a model where the qualities of the information system and management accounting effectiveness are mediated by MAA. Findings Information system flexibility (ISF) and shared knowledge had a significant and positive correlation with MAA, which in turn had a positive and significant correlation with management accounting effectiveness. There was also a moderation effect of ISF on the correlation betweeen information system integration and MAA. Research implications Information system integration may not lead to management accounting stability, but the lack of flexibility of a system and a lack of cooperation between the stakeholders might lead to its stagnation. Practical implications Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing and future systems. Originality/value The study extends the discourse on the interaction between management accounting and information systems by exploring the role of a number of factors that drive MAA.

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Contrary to the view that the creative workforce is shrinking, a decade of detailed research by the ARC Centre of Excellence for Creative Industries and Innovation (CCI) shows that the number of workers in creative occupations is growing strongly, and that these workers are spread right across the whole economy. Furthermore, these occupations can be thought of as a ‘creative fulcrum’ for innovations that leverage competitiveness in all sectors, and create positive job spirals that stimulate opportunities for many other occupation categories.

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Social media platforms such as Facebook and Twitter are now widely recognised as playing an increasingly important role in the dissemination of information during crisis events. They are used by emergency management organisations as well as by the public to share information and advice. However, the official use of social media for crisis communication within emergency management organisations is still relatively new and ad hoc, rather than being systematically embedded within or effectively coordinated across agencies. This policy report suggests a more effectively coordinated approach to leverage social media use, involving stronger networking between social media staff within emergency management organisations. This could be realised by establishing a national network of social media practitioners managed by the Australia-New Zealand Emergency Management Committee (ANZEMC), reinforced by a Federal government task force that promotes further policy initiatives in this space.