Search results for "Information System"
showing 10 items of 2404 documents
The influence of conditional conservatism on ownership dispersion: An international analysis
2013
ABSTRACTWe study the influence of conditional accounting conservatism on domestic investor diversification decisions. We argue that a conservative accounting system that promotes the dissemination of bad news and which constrains managers from engaging in opportunistic activities reduces the need for investors to concentrate their ownership, and consequently helps investors to diversify their investments. Through a country-level analysis we show that increased domestic conditional conservatism and higher domestic diversification opportunities lead to higher levels of domestic ownership diversification. Our results are robust to alternative estimates of conditional conservatism, and indicate…
Design for social media engagement: Insights from elderly care assistance
2015
Abstract This paper explores an alternative view of design as an emergent process of engagement and learning, as opposed to the traditional view of systems design as a problem-solving tool. We focus on digitally enabled elderly support networks as an innovative approach to the design of elderly care assistance through social media. Our research project is conducted in the context of an Italian health-care institution and provides the empirical backdrop illustrating the ensemble artefact, the four design principles and the pragmatic outcomes of personalized elderly care interventions. These contributions add both practical and theoretical guidance and learning regarding social-media engageme…
A conceptual model of feedback mechanisms in adjusted affordances – Insights from usage of a mental mobile health application
2023
Affordance theory provides one of the most prominent lenses through which the socio-technical aspects of a system’s use can be investigated and understood. In this context, the literature has proposed that perceived and actualized affordances may be adjusted over time. Yet, how the adjustment of affordances occurs has not been explained in detail. Thus, in this article, we develop a conceptual model of feedback mechanisms that includes a more explicit description of how affordances are perceived by users, whether actualized and adjusted. With the model, we introduce the central concept of a generative base, out of which affordance perceptions emerge and which can be updated through affordan…
Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate
2016
The IASB and the FASB have recently re-evaluated the current model underlying loan loss accounting (the ‘incurred loss’). Taking into consideration the G20‘s advice on using more forward-looking information, they introduce a new approach (the ‘expected loss’ model). This paper reviews the academic literature to shed some light on the new expected loss models when applied to the financial industry. The accounting literature discussed in this study outlines both general theoretical findings and empirical evidence that help to infer the potential impact of the new models. Given the link between loan loss impairment and accounting conservatism as well as earnings management, we explore these co…
Distributed Adaptive Control for Asymptotically Consensus Tracking of Uncertain Nonlinear Systems With Intermittent Actuator Faults and Directed Comm…
2019
In this article, we investigate the output consensus tracking problem for a class of high-order nonlinear systems with unknown parameters, uncertain external disturbances, and intermittent actuator faults. Under the directed topology conditions, a novel distributed adaptive controller is proposed. The common time-varying trajectory is allowed to be totally unknown by part of subsystems. Therefore, the assumption on the linearly parameterized trajectory signal in most literature is no longer needed. To achieve the relaxation, extra distributed parameter estimators are introduced in all subsystems. Besides, to handle the actuator faults occurring at possibly infinite times, a new adaptive com…
A distributed real-time data prediction and adaptive sensing approach for wireless sensor networks
2018
International audience; Many approaches have been proposed in the literature to reduce energy consumption in Wireless Sensor Networks (WSNs). Influenced by the fact that radio communication and sensing are considered to be the most energy consuming activities in such networks. Most of these approaches focused on either reducing the number of collected data using adaptive sampling techniques or on reducing the number of data transmitted over the network using prediction models. In this article, we propose a novel prediction-based data reduction method. furthermore, we combine it with an adaptive sampling rate technique, allowing us to significantly decrease energy consumption and extend the …
A methodological proposal for designing a local cultural indicators system based on the strategic planning
2014
En este trabajo se presenta una propuesta metodológica para el diseño de un Sistema de Indicadores Culturales locales que toma como marco de referencia las Estadísticas Culturales de la UNESCO y la Agenda 21 de la Cultura. El Sistema de Indicadores que se propone queda configurado -en función de los objetivos perseguidos, los indicadores culturales requeridos y los usuarios involucrados- en un Sistema Básico y un Sistema Estratégico, y posibilita el seguimiento y evaluación del desempeño de la política cultural local. This paper aims to propose a theoretical framework for designing a Local Cultural Indicators System by considering the one provided by UNESCO for Cultural Statistics and the A…
Numerical relations and skill level constrain co-adaptive behaviors of agents in sports teams.
2014
Similar to other complex systems in nature (e.g., a hunting pack, flocks of birds), sports teams have been modeled as social neurobiological systems in which interpersonal coordination tendencies of agents underpin team swarming behaviors. Swarming is seen as the result of agent co-adaptation to ecological constraints of performance environments by collectively perceiving specific possibilities for action (affordances for self and shared affordances). A major principle of invasion team sports assumed to promote effective performance is to outnumber the opposition (creation of numerical overloads) during different performance phases (attack and defense) in spatial regions adjacent to the bal…
Sensor acceptance model:measuring patient acceptance of wearable sensors
2008
Summary Objectives: This project focuses on how patients respond to wearable biomedical sensors, since patient acceptance of this type of monitoring technology is essential for enhancing the quality of the data being measured. There is a lack of validated questionnaires measuring patient acceptance of telemedical solutions, and little information is known of how patients evaluate the use of wearable sensors. Methods: In information systems research, surveys are commonly used to evaluate the user satisfaction of software programs. Based on this tradition and adding measures of patient satisfaction and health-related quality of life (HRQoL), a Sensor Acceptance Model is developed. The model i…
‘Ain't nothin' like the real thing’. Motivation and study processes on a work-based project course in information systems design
2007
Background. Advocates of the project method claim that project-based learning inspires student learning. However, it has been claimed that project-based learning environments demand quite a bit of self-regulation on the part of the learner. Aims. Consequently, it was tested whether students scoring low in self-regulation of learning experienced ‘friction’, an incompatibility between student self-regulation and the demands posed by the learning environment. This would be manifest in cognitive processing and motivation. Samples. The target group consisted of 58 mainly third-year Finnish university students taking a mandatory project course in information systems design. During the project cou…