Net-surplus as a useful tool to analyse financial information in co-op societies

This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other residual incomes yielded by the co-op may be considered. The distribution of these revenues shows that partners do not usually choose to fully anticipate residual incomes. This reveals that some firms follow a positive net-surplus strategy, which is actually different from the null net-surplus strategy asserted by the classical financial theory. Furthermore, results show that differences between both strategies are statistically significant. This opens a path to future research on determinants explaining why co-op partners voluntarily renounce to anticipating these residual incomes. Such behaviour only arises when yearly accounts render a positive result, thereby making the accounting net-surplus a useful tool to analyse financial information in co-op societies.

GIS technologies and spatial organization patterns among hunter-gatherers: an archaeological case study from Southern Patagonia (southern South America)

This paper discusses some aspects of hunter-gatherer spatial organization in southern South Patagonia, in later times to 10,000 cal yr BP. Various methods of spatial analysis, elaborated with a Geographic Information System (GIS) were applied to the distributional pattern of archaeological sites with radiocarbon dates. The shift in the distributional pattern of chronological information was assessed in conjunction with other lines of evidence within a biogeographic framework. Accordingly, the varying degrees of occupation and integration of coastal and interior spaces in human spatial organization are explained in association with the adaptive strategies hunter-gatherers have used over time. Both are part of the same human response to changes in risk and uncertainty variability in the region in terms of resource availability and environmental dynamics.

The Use of Conceptual Business Model in Managing Information Technology Projects

The business model of an organization is an important strategic tool for its success, and should therefore be understood by business professionals and information technology professionals. By this context and considering the importance of information technology in contemporary business models, this article aims to verify the use of the business model components in the information technology (IT) projects management process in enterprises. To achieve this goal, this exploratory research has investigated the use of the Business Model concept in the information technology projects management, by a survey applied to 327 professionals from February to April 2012. It was observed that the business model concept, as well as its practices or its blocks, are not so well explored in its whole potential, possibly because it is relatively new. One of the benefits of this conceptual tool is to provide an understanding in terms of the core business for different areas, enabling a higher level of knowledge in terms of the essential activities of the enterprise IT professionals and the business area.

Using Information, Metrics and Developing Business Cases for L&D

The second theme of this book concerns L&D’s ‘Contributions’, specifically how L&D professionals articulate, communicate and demonstrate value that it brings to the organization. Specifically, Chapter 3, titled ‘Using information, metrics and developing business cases for L&D’, discusses how L&D professionals can do this using the business case as a vehicle. The business case is a tool that L&D professionals can use to show how new L&D initiatives can benefit the organization and its stakeholders. The value of such benefit can be ‘articulated’ quantitatively and qualitatively. Chapter 3 adopts a holistic approach in developing a business case. L&D professionals must be competently knowledgeable about accounting and finance but without the need to be experts – as their expertise lies in L&D. Therefore to successfully complete a business case, L&D professionals need to form teams comprising the right members (depending on what the business case is about). The political realities that are associated with the development of a business case can be important considerations. How well L&D is able to ‘sell’ a business case depends on how well it is framed, usually either as a problem or opportunity. We then discuss the information, data and metrics required to build a typical business case, specifically in terms of identifying the benefits and costs. The chapter concludes with some suggestions on how the findings from the business case can be presented in infographics-inspired form.

ISO/IEC 27000, 27001 and 27002 for Information Security Management

With the increasing significance of information technology, there is an urgent need for adequate measures of information security. Systematic information security management is one of most important initiatives for IT management. At least since reports about privacy and security breaches, fraudulent accounting practices, and attacks on IT systems appeared in public, organizations have recognized their responsibilities to safeguard physical and information assets. Security standards can be used as guideline or framework to develop and maintain an adequate information security management system (ISMS). The standards ISO/IEC 27000, 27001 and 27002 are international standards that are receiving growing recognition and adoption. They are referred to as “common language of organizations around the world” for information security. With ISO/IEC 27001 companies can have their ISMS certified by a third-party organization and thus show their customers evidence of their security measures.

The role of new information and communication technologies (ICTs) in information and communication in science. A conceptual framework and empirical study

Problem This dissertation presents a literature-based framework for communication in science (with the elements partners, purposes, message, and channel), which it then applies in and amends through an empirical study of how geoscientists use two social computing technologies (SCTs), blogging and Twitter (both general use and tweeting from conferences). How are these technologies used and what value do scientists derive from them? Method The empirical part used a two-pronged qualitative study, using (1) purposive samples of ~400 blog posts and ~1000 tweets and (2) a purposive sample of 8 geoscientist interviews. Blog posts, tweets, and interviews were coded using the framework, adding new codes as needed. The results were aggregated into 8 geoscientist case studies, and general patterns were derived through cross-case analysis. Results A detailed picture of how geoscientists use blogs and twitter emerged, including a number of new functions not served by traditional channels. Some highlights: Geoscientists use SCTs for communication among themselves as well as with the public. Blogs serve persuasion and personal knowledge management; Twitter often amplifies the signal of traditional communications such as journal articles. Blogs include tutorials for peers, reviews of basic science concepts, and book reviews. Twitter includes links to readings, requests for assistance, and discussions of politics and religion. Twitter at conferences provides live coverage of sessions. Conclusions Both blogs and Twitter are routine parts of scientists' communication toolbox, blogs for in-depth, well-prepared essays, Twitter for faster and broader interactions. Both have important roles in supporting community building, mentoring, and learning and teaching. The Framework of Communication in Science was a useful tool in studying these two SCTs in this domain. The results should encourage science administrators to facilitate SCT use of scientists in their organization and information providers to search SCT documents as an important source of information.

Semantic features for context organization

In recent years the technological world has grown by incorporating billions of small sensing devices, collecting and sharing real-world information. As the number of such devices grows, it becomes increasingly difficult to manage all these new information sources. There is no uniform way to share, process and understand context information. In previous publications we discussed efficient ways to organize context information that is independent of structure and representation. However, our previous solution suffers from semantic sensitivity. In this paper we review semantic methods that can be used to minimize this issue, and propose an unsupervised semantic similarity solution that combines distributional profiles with public web services. Our solution was evaluated against Miller-Charles dataset, achieving a correlation of 0.6.

Managing and utilizing information flow for new products’ periodic account sales process

The goal was to understand, document and module how information is currently flown internally in the largest dairy organization in Finland. The organization has undergone radical changes in the past years due to economic sanctions between European Union and Russia. Therefore, organization’s ultimate goal would be to continue its growth through managing its sales process more efficiently. The thesis consists of a literature review and an empirical part. The literature review consists of knowledge management and process modeling theories. First, the knowledge management discusses how data, information and knowledge are exchanged in the process. Knowledge management models and processes are describing how knowledge is created, exchanged and can be managed in an organization. Secondly, the process modeling is responsible for visualizing information flow through discussion of modeling approaches and presenting different methods and techniques. Finally, process’ documentation procedure was presented. In the end, a constructive research approach was used in order to identify process’ related problems and bottlenecks. Therefore, possible solutions were presented based on this approach. The empirical part of the study is based on 37 interviews, organization’s internal data sources and theoretical framework. The acquired data and information were used to document and to module the sales process in question with a flowchart diagram. Results are conducted through construction of the flowchart diagram and analysis of the documentation. In fact, answers to research questions are derived from empirical and theoretical parts. In the end, 14 problems and two bottlenecks were identified in the process. The most important problems are related to approach and/or standardization for information sharing, insufficient information technology tool utilization and lack of systematization of documentation. The bottlenecks are caused by the alarming amount of changes to files after their deadlines.

An analysis of workforce efficiency using organization expenses indicators

The objective of this paper is to carry out an evaluation of employee efficiency in the United States using a professional data base, namely the ECS Survey on Workforce Efficiency (2000/2001) conducted by Watson Wyatt, which includes the responses of 453 organizations covering 1,685,336 employees. To that end, we measure workforce efficiency of US organizations, differentiated by profit status, industry sector and employee size, using expenses indicators. Our findings reveal that new employee strengths will depend upon developing and using the kinds of information and analyzes that can keep workers, educators, employers and employee program administrators abreast or ahead of changing conditions.

National Information Networks and International

We can categorically state that the information is the main ingredient of the culture of a people. Defining information as a set of processed data that are needed, have value and meaning for individuals and for developing countries where data is any fact.The information could also be considered as an international resource indispensable. The scientific and technological development is a consequence of the relevant information is handled. The "heap" is a source of information that libraries must consider and integrate them because they give rise to more information and new technology. The need for improved information systems in recent years, it has become critical because the information data grows in quantity and complexity of organization. Consequently, some libraries have tried to coordinate functions, redistribute resources, identify needs and work together to give easier access to information

INFORMATION TECHNOLOGY PROJECTS IN NONPROFIT UNIVERSITY: A PROJECT GOVERNANCE PERSPECTIVE

The universities rely on the Information Technology (IT) projects to support and enhance their core strategic objectives of teaching, research, and administration. The researcher’s literature review found that the level of IT funding and resources in the universities is not adequate to meet the IT demands. The universities received more IT project requests than they could execute. As such, universities must selectively fund the IT projects. The objectives of the IT projects in the universities vary. An IT project which benefits the teaching functions may not benefit the administrative functions. As such, the selection of an IT project is challenging in the universities. To aid with the IT decision making, many universities in the United States of America (USA) have formed the IT Governance (ITG) processes. ITG is an IT decision making and accountability framework whose purpose is to align the IT efforts in an organization with its strategic objectives, realize the value of the IT investments, meet the expected performance criteria, and manage the risks and the resources (Weil & Ross, 2004). ITG in the universities is relatively new, and it is not well known how the ITG processes are aiding the nonprofit universities in selecting the right IT projects, and managing the performance of these IT projects. This research adds to the body of knowledge regarding the IT project selection under the governance structure, the maturity of the IT projects, and the IT project performance in the nonprofit universities. The case study research methodology was chosen for this exploratory research. The convenience sampling was done to choose the cases from two large, research universities with decentralized colleges, and two small, centralized universities. The data were collected on nine IT projects from these four universities using the interviews and the university documents. The multi-case analysis was complemented by the Qualitative Comparative Analysis (QCA) to systematically analyze how the IT conditions lead to an outcome. This research found that the IT projects were selected in the centralized universities in a more informed manner. ITG was more authoritative in the small centralized universities; the ITG committees were formed by including the key decision makers, the decision-making roles, and responsibilities were better defined, and the frequency of ITG communication was higher. In the centralized universities, the business units and colleges brought the IT requests to ITG committees; which in turn prioritized the IT requests and allocated the funds and the resources to the IT projects. ITG committee members in the centralized universities had a higher awareness of the university-wide IT needs, and the IT projects tended to align with the strategic objectives. On the other hand, the decentralized colleges and business units in the large universities were influential and often bypassed the ITG processes. The decentralized units often chose the “pet” IT projects, and executed them within a silo, without bringing them to the attention of the ITG committees. While these IT projects met the departmental objectives, they did not always align with the university’s strategic objectives. This research found that the IT project maturity in the university could be increased by following the project management methodologies. The IT project management maturity was found higher in the IT projects executed by the centralized university, where a full-time project manager was assigned to manage the project, and the project manager had a higher expertise in the project management. The IT project executed under the guidance of the Project Management Office (PMO) has exhibited a higher project management maturity, as the PMO set the standards and controls for the project. The IT projects managed by the decentralized colleges by a part-time project manager with lower project management expertise have exhibited a lower project management maturity. The IT projects in the decentralized colleges were often managed by the business, or technical leads, who often lacked the project management expertise. This research found that higher the IT project management maturity, the better is the project performance. The IT projects with a higher maturity had a lower project delay, lower number of missed requirements, and lower number of IT system errors. This research found that the quality of IT decision in the university could be improved by centralizing the IT decision-making processes. The IT project management maturity could be improved by following the project management methodologies. The stakeholder management and communication were found critical for the success of the IT projects in the university. It is hoped that the findings from this research would help the university leaders make the strategic IT decisions, and the university’s IT project managers make the IT project decisions.

Flooded with Information from Social Media: Effects of Disaster Information Source and Visuals on Viewers' Cognitive, Affective, and Behavioral Responses

While a variety of crisis types loom as real risks for organizations and communities, and the media landscape continues to evolve, research is needed to help explain and predict how people respond to various kinds of crisis and disaster information. For example, despite the rising prevalence of digital and mobile media centered on still and moving visuals, and stark increases in Americans’ use of visual-based platforms for seeking and sharing disaster information, relatively little is known about how the presence or absence of disaster visuals online might prompt or deter resilience-related feelings, thoughts, and/or behaviors. Yet, with such insights, governmental and other organizational entities as well as communities themselves may best help individuals and communities prepare for, cope with, and recover from adverse events. Thus, this work uses the theoretical lens of the social-mediated crisis communication model (SMCC) coupled with the limited capacity model of motivated mediated message processing (LC4MP) to explore effects of disaster information source and visuals on viewers’ resilience-related responses to an extreme flooding scenario. Results from two experiments are reported. First a preliminary 2 (disaster information source: organization/US National Weather Service vs. news media/USA Today) x 2 (disaster visuals: no visual podcast vs. moving visual video) factorial between-subjects online experiment with a convenience sample of university students probes effects of crisis source and visuals on a variety of cognitive, affective, and behavioral outcomes. A second between-subjects online experiment manipulating still and moving visual pace in online videos (no visual vs. still, slow-pace visual vs. still, medium-pace visual vs. still, fast-pace visual vs. moving, slow-pace visual vs. moving, medium-pace visual vs. moving, fast-pace visual) with a convenience sample recruited from Amazon’s Mechanical Turk (mTurk) similarly probes a variety of potentially resilience-related cognitive, affective, and behavioral outcomes. The role of biological sex as a quasi-experimental variable is also investigated in both studies. Various implications for community resilience and recommendations for risk and disaster communicators are explored. Implications for theory building and future research are also examined. Resulting modifications of the SMCC model (i.e., removing “message strategy” and adding the new category of “message content elements” under organizational considerations) are proposed.

A Risk Analysis Method to Support Virtual Organization Partners’ Selection

Part 17: Risk Analysis

A Novel Framework for Virtual Organization Creation on Cloud

Part 12: Collaboration Platforms