Search results for "Information Systems"

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…

Call for Papers – Special Issue on Multidimensional perspectives in Finance and Investment

2016

Strategies for Heading Off is Project Failure

2000

Although investment in information technology and information systems continues to increase, projects continue to fail. As a result, IS projects, particularly software projects, are perceived as high risk. By categorizing types of risk, this article helps IS professionals and all project sponsors to identify classes of risk and choose the appropriate managerial behavior to mitigate each of them.

Temperature Rise Estimation of Induction Motor Drives Based on Loadability Curves to Facilitate Design of Electric Powertrains

2017

Thermal protection limits are equally important as mechanical specifications when designing electric drivetrains. However, properties of motor drives like mass/length of copper winding or heat dissipation factor are not available in producers’ catalogs. The lack of this essential data prevents the effective selection of drivetrain components and makes it necessary to consult critical design decisions with equipment's suppliers. Therefore, in this paper, the popular loadability curves that are available in catalogs become a basis to formulate a method that allows to estimate temperature rise of motor drives. The current technique allows for evaluating a temperature rise of a motor drive for …

Dual Information Systems: Supporting Organizational Working and Learning by Making Organizational Memory Transparent

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. In this article, we outline an information systems architecture called Dual Information Systems (DIS) that incorporates the concepts of an organizational memory information system (OMIS) in a broader framework. DIS help bridge the design--use dualism by providing organizations with a set of services th…

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…