Search results for "Information Systems."
showing 10 items of 1545 documents
The influence of financial features and country characteristics on B2B ICOs’ website traffic
2021
Abstract Technology, blockchain, and initial coin offerings (ICOs) have changed the established ways of financing companies and doing business. The changes that affect organizational communications, specifically marketing communications, remain unclear, especially in the context of business-to-business (B2B) organizations. The current trend is for B2B companies to view social media as an optimal way to enhance lasting and valuable relationships with other companies. There is little research on social media marketing strategies by B2B organizations. To fill this gap, this study uses a sample of 57 B2B ICOs completed by December 2019 and qualitative comparative analysis to examine how the com…
An example of creative accounting in public sector: The private financing of infrastructures in Spain
2008
Abstract This paper analyses some proposals for private financing of public works having emerged in Spain in recent years. We show that all the new financing methods assessed are incorrectly named as “private”, for the payments are finally made by the Government by means of its budgetary resources. A deferral of accounting and budgetary recognition of these transactions, together with a false disclosure in financial statements of the debt connected with the projects, are the main reporting consequences of the new funding methods. In short, it is a clear example of “creative accounting” with the aim of meeting the convergence criteria imposed by the European Union.
To Calculate or To Follow Others : How Do Information Security Managers Make Investment Decisions?
2019
Economic models of information security investment suggest estimating cost and benefit to make an information security investment decision. However, the intangible nature of information security investment prevents managers from applying costbenefit analysis in practice. Instead, information security managers may follow experts’ recommendations or the practices of other organizations. The present paper examines factors that influence information security managers’ investment decisions from the reputational herding perspective. The study was conducted using survey questionnaire data collected from 106 organizations in Finland. The findings of the study reveal that the ability and reputation …
SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory
2016
In 2007 the Securities and Exchange Commission (SEC) made an historic ruling allowing foreign registrants to file IFRS-based financial statements without reconciling to U.S. GAAP. With that decision, the SEC changed its longstanding practice of adhering to a single set of accounting standards in the U.S. The decision diminishes the standing of two previously powerful institutions: U.S. GAAP and the SEC itself. We examine this important change drawing generally on institutional theory. We draw on several models to obtain insights into the likely roles of both regulator and regulatees, into the reasons the particular type of incremental change mechanism was observed, and into the influence of…
Operational and financial effectiveness of e-collaboration tools in supply chain integration
2004
This paper develops a comprehensive model of supply chain integration and uses it to analyze and assess the operational and financial effectiveness of different e-collaboration tools at various levels of supply chain integration. This model is also used to evaluate the importance of the sequence in which e-collaboration tools are adopted in supply chain integration. Computational results from a validated system dynamics simulation model with different implementation sequences of e-collaboration tools and different financial scenarios show that local financial constraints can also severely impact operational and financial performance of the entire supply chain. (C) 2003 Elsevier B.V. All rig…
Principles of scatter search
2006
Scatter search is an evolutionary method that has been successfully applied to hard optimization problems. The fundamental concepts and principles of the method were first proposed in the 1970s, based on formulations dating back to the 1960s for combining decision rules and problem constraints. In contrast to other evolutionary methods like genetic algorithms, scatter search is founded on the premise that systematic designs and methods for creating new solutions afford significant benefits beyond those derived from recourse to randomization. It uses strategies for search diversification and intensification that have proved effective in a variety of optimization problems. This paper provides…
Semiparametric stochastic frontier models: A generalized additive model approach
2017
Abstract The choice of the functional form of the frontier into a stochastic frontier model is typically neglected in applications and canonical functions are usually considered. This paper introduces a semiparametric approach for stochastic frontier estimation that extends previous works based on pseudo-likelihood estimators allowing flexibility in model selection and capability of imposing monotonicity and concavity constraints. For these purposes the present work introduces a generalized additive framework that moreover permits to model the influence of contextual/environmental factors to the hypothesized production process by the relative extension given by generalized additive models f…
Redesigning Computer-Supported Work Processes with Dual Information Systems: The Work Process Benchmarking Service
1999
The conceptual design of most computer-based information systems reflects a dualism of technology. During the development phase, part of the work-domain-related knowledge is formalized and encoded in the software, making it difficult for users to reflect on and use this knowledge. This design/use dualism contributes to the deterioration of the interpretive flexibility of information systems. We propose an information systems architecture called Dual Information Systems (DIS) that helps bridge the design/use dualism by providing organizations with a set of services that enable and reinforce both effective, institutionalized working and the questioning and (re)construction of computer-support…
Designing theme-based tabletop exercise for identifying and dealing with coordination problems in emergencies
2016
Tabletop exercises (TTXs) are used to train managers and other actors to deal with emergencies. These exercises that focus on the organisational coordination are planned and controlled by exercise managers through scenarios with predetermined events that participants discuss and act upon. Such exercises may lead to actors being ill prepared to deal with dynamic and emergent situations and problems. To address this knowledge gap, we apply an action design research approach to develop a TTX structured around non-sequential themes instead of predetermined events, thus allowing the participants to identify their own problems during the exercise. Our research contributes to existing knowledge by…
Continuous experimentation on artificial intelligence software : a research agenda
2020
Moving from experiments to industrial level AI software development requires a shift from understanding AI/ ML model attributes as a standalone experiment to know-how integrating and operating AI models in a large-scale software system. It is a growing demand for adopting state-of-the-art software engineering paradigms into AI development, so that the development efforts can be aligned with business strategies in a lean and fast-paced manner. We describe AI development as an “unknown unknown” problem where both business needs and AI models evolve over time. We describe a holistic view of an iterative, continuous approach to develop industrial AI software basing on business goals, requiremen…