The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of intangible Managerial Accounting Information: an exploratory study

The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival, of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized-Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results Suggest that in these companies ERP systems are not adequate to support strategic decisions.

Supply Chain Management practices in the electro-electronics sector in Brazil: Evolutionary approach, information technology adoption and management actions

This paper examines the current level of adoption of Supply Chain Management (SCM) practices in the electro-electronic sector in Brazil and aims to identify the management and Information Technology (IT) actions that have been implemented to support the adoption of those practices. An e-mail survey was conducted. Descriptive statistics techniques were employed for data analysis. This study makes contributions to the electro-electronics sector and to the topics related to SCM, such as identifi cation and level of adoption of SCM practices. Another contribution of this research is the investigation of whether approaches such as Enterprise Resources Planning (ERP), Workshop with Customers, Electronic Data Interchange (EDI), Workshop with Suppliers and electronic Kanban are commonly used to support SCM practices. So far, this is the fi rst research on SCM practices in the electro-electronics sector in Brazil. Copyright © 2012 Inderscience Enterprises Ltd.

Creative commons: A convergence model between the ideal of commons and the possibilities of creation in contemporary times, opposed to copyright impediments

The contemporary individual finds on the Internet and especially on the Web facilitating conditions to build a basic infrastructure based on the concept of commons. He also finds favorable conditions which allow him to collaborate and share resources for the creation, use, reuse, access and dissemination of information. However, he also faces obstacles such as Copyright (Law 9610/98 in Brazil). An alternative is Creative Commons which not only allows the elaboration, use and dissemination of information under legal conditions but also function as a facilitator for the development of informational commons. This paper deals with this scenario.

Availability and Use of Audiovisual and Electronic Resources by Distance Learning Students in Nigerian Universities: a Case Study of National Open University of Nigeria (NOUN), Ibadan Study Centre

This study investigated the availability and use of audiovisual and electronic resources by distance learning students at the National Open University of Nigeria (NOUN). A questionnaire was administered tothe distance learning students selected across the various departments of the NOUN. The findings revealed that even though NOUN made provision for audiovisual and electronic resources for students' use, a majority of the audiovisual and electronic resources are available through personal provision by the students.The study also revealed regular use of audiovisual and electronic resources by the distance learning students. Constraints on use include poor power supply, poor infrastructure, lack of adequate skill, and high cost of access.

Managing electronic resources /

"August 2004."

CATEGORIZATION OF BRAZILIAN INTERNET USERS AND ITS IMPACTS ON THE USE OF ELECTRONIC GOVERNMENT SERVICES

This paper aims to categorize Brazilian Internet users according to the diversity of their online activities and to assess the propensity of these Internet users´ groups to use electronic government (e-gov) services. The Amartya Sen’s Capability Approach was adopted as the theoretical framework for its consideration of people’s freedom to decide on their use of available resources and their competencies for these decisions, leading to the use of e-gov services. Multivariate statistical techniques were used to perform data analysis from the 2007, 2009 and 2011 editions of ICT Household Survey. The results showed that Internet users belonging to the advanced and intermediate use groups were more likely to use e-gov services than those who belong to the sporadic use group. Moreover, the results also demonstrated that the Internet user group of intermediate use presented a higher tendency to use e-gov services than the Internet user group of advanced use. This tendency is possibly related to the extensive use of interactive and collaborative activities of leisure and entertainment performed by this type of user. The findings of this research may be useful in guiding public policies for the dissemination and provision of electronic government services in Brazil.

Access, attitudes and training in information technologies and evidence-based medicine among medical students at University of Zimbabwe College of Health Sciences.

Background: The Medical Education Partnership Initiative, has helped to mitigate the digital divide in Africa. The aim of the study was to assess the level of access, attitude, and training concerning meaningful use of electronic resources and EBM among medical students at an African medical school. Methods: The study involved medical students at the University of Zimbabwe College of Health Sciences, Harare. The needs assessment tool consisted of a 21-question, paper-based, voluntary and anonymous survey. Results: A total of 61/67 (91%), responded to the survey. 60% of the medical students were ‘third-year medical students’. Among medical students, 85% of responders had access to digital medical resources, but 54% still preferred printed medical textbooks. Although 25% of responders had received training in EBM, but only 7% found it adequate. 98% of the participants did not receive formal training in journal club presentation or analytical reading of medical literature, but 77 % of them showed interest in learning these skills. Conclusion: Lack of training in EBM, journal club presentation and analytical reading skills have limited the impact of upgraded technology in enhancing the level of knowledge. This impact can be boosted by developing a curriculum with skills necessary in using EBM.

Energy absorbed by electronic body protectors from kicks in a taekwondo competition

Objective: Although some scientific information on electronic body protectors in taekwondo is available, no research has been done to assess the impact of kicks in a competitive situation. The purpose of this study, then, was to assess the energy absorbed by these protectors from kicks performed in an actual taekwondo competition. Methods: Subjects consisted of junior (14-17 years) and senior (>= 18 years) male taekwondo-in, who participated in an open tournament. Data on the energy imparted by valid kicks in Joules (1) were collected from a public visual electronic monitor. Results: Energy was higher for the seniors: 264.31 +/- 56.63 J versus 224.38 +/- 48.23 J for the juniors (eta(2) = 0.121). The seniors scored lower in percent impact but the effect was trivial: 123.46 +/- 24.77% versus 136.70 +/- 26.33% (eta(2) = 0.087). Conclusions: The difference between senior and junior taekwondo-in in absolute energy generated was small, while the difference in relative energy impact was trivial in favour of the junior taekwondo athletes.

ELECTRONIC GOVERNMENT POLICIES IN BRAZIL: CONTEXT, ICT MANAGEMENT AND OUTCOMES

The State Reform processes combined with the emergence and use of Information and Communication Technology (ICT) originated electronic government policies and initiatives in Brazil. This paper dwells on Brazilian e-government by investigating the institutional design it assumed in the state's public sphere, and how it contributed to outcomes related to e-gov possibilities. The analyses were carried out under an interpretativist perspective by making use of Institutional Theory. From the analyses of interviews with relevant actors in the public sphere, such as state secretaries and presidents of public ICT companies, conclusions point towards low institutionalization of e-gov policies. The institutional design of Brazilian e-gov limits the use of ICT to provide integrated public services, to amplify participation and transparency, and to improve public policies management.

Chaotic communication based on the particle-in-a-box electronic circuit

A secure communication system based on the error-feedback synchronization of the electronic model of the particle-in-a-box system is proposed. This circuit allows a robust and simple electronic emulation of the mechanical behavior of the collisions of a particle inside a box, exhibiting rich chaotic behavior. The required nonlinearity to emulate the box walls is implemented in a simple way when compared with other analog electronic chaotic circuits. A master/slave synchronization of two circuits exhibiting a rich chaotic behavior demonstrates the potentiality of this system to secure communication. In this system, binary data stream information modulates the bifurcation parameter of the particle-in-a-box electronic circuit in the transmitter. In the receiver circuit, this parameter is estimated using Pecora-Carroll synchronization and error-feedback synchronization. The performance of the demodulation process is verified through the eye pattern technique applied on the recovered bit stream. During the demodulation process, the error-feedback synchronization presented better performance compared with the Pecora-Carroll synchronization. The application of the particle-in-a-box electronic circuit in a secure communication system is demonstrated.

Support Tool to the Validation Process of Functional Requirements

The activity of validating identified requirements for an information system helps to improve the quality of a requirements specification document and, consequently, the success of a project. Although various different support tools to requirements engineering exist in the market, there is still a lack of automated support for validation activity. In this context, the purpose of this paper is to make up for that deficiency, with the use of an automated tool, to provide the resources for the execution of an adequate validation activity. The contribution of this study is to enable an agile and effective follow-up of the scope established for the requirements, so as to lead the development to a solution which would satisfy the real necessities of the users, as well as to supply project managers with relevant information about the maturity of the analysts involved in requirements specification.

A Taxonomy for Locality Algorithms on Peer-to-Peer Networks

The continuous growth of peer-to-peer networks has made them responsible for a considerable portion of the current Internet traffic. For this reason, improvements in P2P network resources usage are of central importance. One effective approach for addressing this issue is the deployment of locality algorithms, which allow the system to optimize the peers` selection policy for different network situations and, thus, maximize performance. To date, several locality algorithms have been proposed for use in P2P networks. However, they usually adopt heterogeneous criteria for measuring the proximity between peers, which hinders a coherent comparison between the different solutions. In this paper, we develop a thoroughly review of popular locality algorithms, based on three main characteristics: the adopted network architecture, distance metric, and resulting peer selection algorithm. As result of this study, we propose a novel and generic taxonomy for locality algorithms in peer-to-peer networks, aiming to enable a better and more coherent evaluation of any individual locality algorithm.

Collaborative e-learning and Learning Objects

The Learning Object (OA) is any digital resource that can be reused to support learning with specific functions and objectives. The OA specifications are commonly offered in SCORM model without considering activities in groups. This deficiency was overcome by the solution presented in this paper. This work specified OA for e-learning activities in groups based on SCORM model. This solution allows the creation of dynamic objects which include content and software resources for the collaborative learning processes. That results in a generalization of the OA definition, and in a contribution with e-learning specifications.