917 resultados para Accounting standards system
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WI docs. no.: Ed.3/2:1453
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Mode of access: Internet.
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Mode of access: Internet.
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Cover title.
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"August 2001, 1.5M CC - No. 270"--P. [4] of cover.
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"April 1989"--Pt. 2.
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"Contract no. 20-55-82-13."
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Bibliography: p. 52.
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Bibliography: p.[106]-109.
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Duncan U. Fletcher, chairman.
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Pervasive computing applications must be sufficiently autonomous to adapt their behaviour to changes in computing resources and user requirements. This capability is known as context-awareness. In some cases, context-aware applications must be implemented as autonomic systems which are capable of dynamically discovering and replacing context sources (sensors) at run-time. Unlike other types of application autonomy, this kind of dynamic reconfiguration has not been sufficiently investigated yet by the research community. However, application-level context models are becoming common, in order to ease programming of context-aware applications and support evolution by decoupling applications from context sources. We can leverage these context models to develop general (i.e., application-independent) solutions for dynamic, run-time discovery of context sources (i.e., context management). This paper presents a model and architecture for a reconfigurable context management system that supports interoperability by building on emerging standards for sensor description and classification.
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Purpose - The purpose of this study is to investigate student perceptions of the design features included in an off the shelf Learning Management System (LMS) in teaching undergraduate accounting students. Design/methodology/approach - Questionnaire responses from 846 accounting students studying in the UK, Australia and New Zealand provide international data to develop a model to explain student perception of the LMS. Findings - The final model shows student satisfaction with the use of a LMS is positively associated with three variables: usefulness of lecture notes, bulletin boards and discussion forums, and other LMS tools. Further, the comparison of cultural differences of the three countries shows all students treat the provision of notes as a desirable attribute on a LMS. Findings also suggest that although students find the provision of materials over the LMS does not enhance student engagement in class, overall a comparison of the three countries shows all students treat the provision of notes as a desirable attribute of a LMS. Research limitations/implications - Future research should collect ethnicity data to enable an analysis of cultural influence on student perceptions of the LMS. Practical implications - As increased motivation to learn is found to contribute to improved achievement of learning outcomes, the study's findings have implications for faculty contemplating the adoption of a LMS in their courses. The findings specifically confirm that usefulness of lecture notes, use of bulletin/discussion boards, and other LMS tools are positively endorsed by students and hence increase their motivation to learn. Originality/value - The current paper adds to the literature as the motivation to use and engage with LMSs by accounting students is not well understood. © Emerald Group Publishing Limited.