Corporate governance and the timeliness of corporate internet reporting by U.K. listed companies

This study is an examination of the timeliness of corporate internet reporting by U.K. companies listed on the London Stock Exchange (LSE). The research examines the significance of several corporate governance and firm-specific characteristics as potential determinants of the timeliness of corporate internet reporting. Our primary analysis provides evidence of a significant association between timely corporate internet reporting and the corporate governance characteristics of board experience and board independence. Our findings provide evidence that boards with less cross directorships, more experience in terms of the average age of directors, and lower length in service for executive directors provide more timely corporate internet reporting. We find that board independence is negatively associated with timely corporate internet reporting. Follow-up analysis provides additional evidence of a significant association between the timeliness of corporate internet reporting and board experience. The evidence indicates that role duality and block ownership are associated with less timely corporate internet reporting. Our findings also reveal strengths and weaknesses in the Internet reporting of U.K. listed companies. Companies need to voluntarily focus on improving the timeliness dimension of their corporate internet reporting so that the EU and U.K. accounting regulators do not replace recommendations with regulations. © 2007 Elsevier Inc. All rights reserved.

The impact of board independence and ownership structure on the timeliness of corporate internet reporting of Irish-listed companies

Purpose – This study seeks to provide valuable new insight into the timeliness of corporate internet reporting (TCIR) by a sample of Irish-listed companies. Design/methodology/approach – The authors apply an updated version of Abdelsalam et al. TCIR index to assess the timeliness of corporate internet reporting. The index encompasses 13 criteria that are used to measure the TCIR for a sample of Irish-listed companies. In addition, the authors assess the timeliness of posting companies’ annual and interim reports to their web sites. Furthermore, the study examines the influence of board independence and ownership structure on the TCIR behaviour. Board composition is measured by the percentage of independent directors, chairman’s dual role and average tenure of directors. Ownership structure is represented by managerial ownership and blockholder ownership. Findings – It is found that Irish-listed companies, on average, satisfy only 46 per cent of the timeliness criteria assessed by the timeliness index. After controlling for size, audit fees and firm performance, evidence that TCIR is positively associated with board of director’s independence and chief executive officer (CEO) ownership is provided. Furthermore, it is found that large companies are faster in posting their annual reports to their web sites. The findings suggest that board composition and ownership structure influence a firm’s TCIR behaviour, presumably in response to the information asymmetry between management and investors and the resulting agency costs. Practical implications – The findings highlight the need for improvement in TCIR by Irish-listed companies in many areas, especially in regard to the regular updates of information provided on their web sites. Originality/value – This study represents one of the first comprehensive examinations of the important dimension of the TCIR in Irish-listed companies.

The use of future Internet technologies in the agriculture and food sectors:integrating the supply chain

The Future Internet is expected to greatly influence how the food and agriculture sector is currently operating. In this paper, we present the specific characteristics of the agri-food sector focusing on how information management in this area will take place under a highly heterogeneous group of actors and services, based on the EU SmartAgriFood project. We also discuss how a new dynamic marketplace will be realized based on the adoption of a number of specialized software modules, called “Generic Enablers” that are currently developed in the context of the EU FI-WARE project. Thus, the paper presents the overall vision for data integration along the supply chain as well as the development and federation of Future Internet services that are expected to revolutionize the agriculture sector.

Identifying the ICT challenges of the agri-food sector to define the architectural requirements for a future internet core platform

This paper discussed the specific challenges of the agri-food sector in the light of research carried out in the Smart-AgriFod project. Using questionnaires and focus groups, our research identified as number of business needs and drivers which enable the identification of suitable Future Internet technologies across the three sub-domains of Smart Farming, Smart Agri-logistics, and Smart Food Awareness. The universal need for information access and the importance of standards to enable this lead us to propose an integrated scenario for end to end information access from farm to fork. We conclude by discussing wider implications of such developments especially for climate change and urbanisation.

The internet:a discussion of some new and emerging threats to young people

The Internet poses a number of threats to the safety of young people. Using numerous examples, this article discusses a wide range of such threats, including: cyberstalking; the 'grooming' of potential victims of sexual abuse; a new 'wish list' scene (where teenagers encourage contact with potential abusers); the creation and distribution of child pornography; and the emergence of services that create child pornography to order. It is suggested that the latter has provided individuals with the ability to inflict sexual abuse on young people from a distance, an act the authors have termed virtual sex tourism. The final section of the article suggests that paedophiles and pornographers have been quick to adopt new technology as a means of concealing their activities. The article concludes by warning of the danger of overestimating or underestimating the threats described.

Selection of Thematic NL-knowledge from the Internet

The paper deals with methods of choice in the INTERNET of natural-language textual fragments relevant to a given theme. Relevancy is estimated on the basis of semantic analysis of sentences. Recognition of syntactic and semantic connections between words of the text is carried out by the analysis of combinations of inflections and prepositions, without use of categories and rules of traditional grammar. Choice in the INTERNET of the thematic information is organized cyclically with automatic forming of the new key at every cycle when addressing to the INTERNET.

Study of the Application of Neural Networks in Internet Traffic Engineering

In this study, we showed various approachs implemented in Artificial Neural Networks for network resources management and Internet congestion control. Through a training process, Neural Networks can determine nonlinear relationships in a data set by associating the corresponding outputs to input patterns. Therefore, the application of these networks to Traffic Engineering can help achieve its general objective: “intelligent” agents or systems capable of adapting dataflow according to available resources. In this article, we analyze the opportunity and feasibility to apply Artificial Neural Networks to a number of tasks related to Traffic Engineering. In previous sections, we present the basics of each one of these disciplines, which are associated to Artificial Intelligence and Computer Networks respectively.

Networked governance and the regulation of expression on the Internet:the blurring of the role of public and private actors as content regulators

This editorial provides an overview of the themes of network governance and content regulation that are expanded upon in the subsequent articles, identifying key issues and concerns that are prevalent in the literature in this field. In particular, this text considers governance not as an Internet-specific phenomenon, but as a global phenomenon, identifying and discussing literature pertaining to governance both online and offline, and providing examples of theories that seek to explain these forms of governance. Focusing on the interaction between public and private actors in content regulation, this editorial highlights that content regulation is a complex and contested issue that cannot be separated from its social and cultural contexts, and provides an overview of the articles contained.

The applied computer science of economic analyses: Internet prioritization and Internet pricing, and software engineering and software pricing for the mass market

This research examines evolving issues in applied computer science and applies economic and business analyses as well. There are two main areas. The first is internetwork communications as embodied by the Internet. The goal of the research is to devise an efficient pricing, prioritization, and incentivization plan that could be realistically implemented on the existing infrastructure. Criteria include practical and economic efficiency, and proper incentives for both users and providers. Background information on the evolution and functional operation of the Internet is given, and relevant literature is surveyed and analyzed. Economic analysis is performed on the incentive implications of the current pricing structure and organization. The problems are identified, and minimally disruptive solutions are proposed for all levels of implementation to the lowest level protocol. Practical issues are considered and performance analyses are done. The second area of research is mass market software engineering, and how this differs from classical software engineering. Software life-cycle revenues are analyzed and software pricing and timing implications are derived. A profit maximizing methodology is developed to select or defer the development of software features for inclusion in a given release. An iterative model of the stages of the software development process is developed, taking into account new communications capabilities as well as profitability. ^

Semantic distributed database management with applications to the Internet dissemination of environmental data

The research presented in this dissertation is comprised of several parts which jointly attain the goal of Semantic Distributed Database Management with Applications to Internet Dissemination of Environmental Data. ^ Part of the research into more effective and efficient data management has been pursued through enhancements to the Semantic Binary Object-Oriented database (Sem-ODB) such as more effective load balancing techniques for the database engine, and the use of Sem-ODB as a tool for integrating structured and unstructured heterogeneous data sources. Another part of the research in data management has pursued methods for optimizing queries in distributed databases through the intelligent use of network bandwidth; this has applications in networks that provide varying levels of Quality of Service or throughput. ^ The application of the Semantic Binary database model as a tool for relational database modeling has also been pursued. This has resulted in database applications that are used by researchers at the Everglades National Park to store environmental data and to remotely-sensed imagery. ^ The areas of research described above have contributed to the creation TerraFly, which provides for the dissemination of geospatial data via the Internet. TerraFly research presented herein ranges from the development of TerraFly's back-end database and interfaces, through the features that are presented to the public (such as the ability to provide autopilot scripts and on-demand data about a point), to applications of TerraFly in the areas of hazard mitigation, recreation, and aviation. ^

Navigating health sources on the Internet: A mixed-methods examination of online consumer reviews and expert text on psychotropic drugs

Purpose. The Internet has provided an unprecedented opportunity for psychotropic medication consumers, a traditionally silenced group in clinical trial research, to have voice by contributing to the construction of drug knowledge in an immediate, direct manner. Currently, there are no systematic appraisals of the potential of online consumer drug reviews to contribute to drug knowledge. The purpose of this research was to explore the content of drug information on various websites representing themselves as consumer- and expert-constructed, and as a practical consideration, to examine how each source may help and hinder treatment decision-making.^ Methodology. A mixed-methods research strategy utilizing a grounded theory approach was used to analyze drug information on 5 exemplar websites (3 consumer- and 2 expertconstructed) for 2 popularly prescribed psychotropic drugs (escitalopram and quetiapine). A stratified simple random sample was used to select 1,080 consumer reviews from the websites (N=7,114) through February 2009. Text was coded using QDA Miner 3.2 software by Provalis Research. A combination of frequency tables, descriptive excerpts from text, and chi-square tests for association were used throughout analyses.^ Findings. The most frequently mentioned effects by consumers taking either drug were related to psychological/behavioral symptoms and sleep. Consumers reported many of the same effects as found on expert health sites, but provided more descriptive language and situational examples. Expert labels of less serious on certain effects were not congruent with the sometimes tremendous burden described by consumers. Consumers mentioned more than double the themes mentioned in expert text, and demonstrated a diversity and range of discourses around those themes.^ Conclusions. Drug effects from each source were complete relative to the information provided in the other, but each also offered distinct advantages. Expert health sites provided concise summaries of medications’ effects, while consumer reviews had the added advantage of concrete descriptions and greater context. In short, consumer reviews better prepared potential consumers for what it’s like to take psychotropic drugs. Both sources of information benefit clinicians and consumers in making informed treatment-related decisions. Social work practitioners are encouraged to thoughtfully utilize online consumer drug reviews as a legitimate additional source for assisting clients in learning about treatment options.^

The effects of participation in an Internet -based project on the development of global knowledge, global mindedness, and global pedagogy among preservice social studies teachers

In order to prepare younger generations to live in a world characterized by interconnectedness, developing global and international perspectives for future teachers has been recommended by the National Council for the Social Studies and the National Council for the Accreditation of Teacher Education. The purpose of this study was to investigate the effects that participation in the International Communication and Negotiation Simulation (ICONS), an Internet-based communication project has on preservice social studies teachers' global knowledge, global mindedness, and global teaching strategies. ^ The study was conducted at a public university in South Florida. A combination of quantitative and qualitative approaches was employed. Two groups of preservice social studies teachers were chosen as participants: a control group composed of 14 preservice teachers who enrolled in a global education class in the summer semester of 1998 and an experimental group that included nine preservice teachers who took the same class in the fall semester of 1998. The summer class was conducted in a traditional format, which included lectures, classroom discussions, and student presentations. The fall class incorporated a five-week Internet-based communication project. The Global Mindedness Scale (Hett, 1993) and an adapted Test of Global Knowledge (ETS, 1981) were administered upon the completion of the class. ^ Contrasting case studies were utilized to investigate the impact of participation in the ICONS on the development of preservice teachers' global pedagogy. Four preservice teachers, two selected from each group were observed and interviewed to explore how they were infusing global perspectives into social studies curriculum and instruction during a 10-week student teaching internship in the spring semester of 1999. ^ This study had three major findings. First, preservice social studies teachers from the experimental group on average scored significantly higher than those from the control group on the global knowledge test. Second, no significant difference was found between the two groups in their mean scores on the Global Mindedness Scale. Third, all four selected preservice social studies teachers were infusing global perspectives into United States and world history curriculum and instruction during their student teaching internship. Using multiple resources was the common pedagogy. The two who participated in the ICONS were more aware of using the communication feature of the Internet and the web sites that reflect more international perspectives to facilitate teaching about the world. ^ Recommendations were made for further research and for preservice studies teacher education program development. ^

Management of remote field instrumentation via the Internet

Supervisory Control & Data Acquisition (SCADA) systems are used by many industries because of their ability to manage sensors and control external hardware. The problem with commercially available systems is that they are restricted to a local network of users that use proprietary software. There was no Internet development guide to give remote users out of the network, control and access to SCADA data and external hardware through simple user interfaces. To solve this problem a server/client paradigm was implemented to make SCADAs available via the Internet. Two methods were applied and studied: polling of a text file as a low-end technology solution and implementing a Transmission Control Protocol (TCP/IP) socket connection. Users were allowed to login to a website and control remotely a network of pumps and valves interfaced to a SCADA. This enabled them to sample the water quality of different reservoir wells. The results were based on real time performance, stability and ease of use of the remote interface and its programming. These indicated that the most feasible server to implement is the TCP/IP connection. For the user interface, Java applets and Active X controls provide the same real time access.

Massive inclusion of digital technologies in schools : Argentinian young adolescents? appropriation of computers and the Internet in popular and middle classes

Since the implementation of the Programa Conectar Igualdad (PCI) (Connecting Equality Program) in 2010 in Argentina, numerous Social Science specialists started to research how massive ICT introduction in schools would radically affect teaching and learning processes, knowledge building and youth behaviour. Nevertheless, there is still not much empirical evidence showing the ways in which these technologies are appropriated. This situation discloses the need of placing research questions locally situated with regard to those potential changes. What existing access methods does PCI encounter? And how does its implementation participate in the design of personal and family heterogeneous trajectories of ICTs appropriation? How do the students themselves perceive the infl uence of PCI on their own technologic abilities and competence? How do knowledge and aptitudes associated to new digital media articulate with the knowledge manners promoted by the school format and institutionalism? How does the massive introduction of netbooks affect the interaction among different school actors (students-teachers)? What happens in other sociability and socialization spaces, such as the house and cybercafé?